Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
NCLAT determined SFIO investigation reports are admissible as evidence in proceedings under Section 212(14A) of Companies Act, 2013, despite being deemed equivalent to police reports under Section 173 CrPC. The Tribunal clarified that Section 212(15)'s legal fiction is limited to treating SFIO reports as police reports solely for charge framing purposes, not to make them inadmissible as evidence. Section 223(5) does not affect SFIO report admissibility in Section 212(14A) proceedings. The deeming provision's scope is restricted to its specific context and cannot be extended beyond statutory language. The compilation of documents and SFIO reports submitted remain admissible, with their evidentiary value to be determined during merit-based proceedings.
NCLAT determined SFIO investigation reports are admissible as evidence in proceedings under Section 212(14A) of Companies Act, 2013, despite being deemed equivalent to police reports under Section 173 CrPC. The Tribunal clarified that Section 212(15)'s legal fiction is limited to treating SFIO reports as police reports solely for charge framing purposes, not to make them inadmissible as evidence. Section 223(5) does not affect SFIO report admissibility in Section 212(14A) proceedings. The deeming provision's scope is restricted to its specific context and cannot be extended beyond statutory language. The compilation of documents and SFIO reports submitted remain admissible, with their evidentiary value to be determined during merit-based proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
