Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
HC quashed the cognizance order against the petitioner, a public servant holding the position of Joint Secretary in the Department of Commerce and Industry, in a money laundering case under PMLA. The court held that since the alleged offence was connected to official duties, prosecution sanction was mandatory. The Special Judge (PMLA), Raipur had taken cognizance without obtaining requisite prosecution sanction, rendering the proceeding illegal. The HC set aside the cognizance order and granted the Enforcement Directorate liberty to seek fresh cognizance after obtaining proper prosecution sanction, emphasizing the procedural requirement for prosecuting public servants.
HC quashed the cognizance order against the petitioner, a public servant holding the position of Joint Secretary in the Department of Commerce and Industry, in a money laundering case under PMLA. The court held that since the alleged offence was connected to official duties, prosecution sanction was mandatory. The Special Judge (PMLA), Raipur had taken cognizance without obtaining requisite prosecution sanction, rendering the proceeding illegal. The HC set aside the cognizance order and granted the Enforcement Directorate liberty to seek fresh cognizance after obtaining proper prosecution sanction, emphasizing the procedural requirement for prosecuting public servants.
Note: It is a system-generated summary and is for quick reference only.