Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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HC dismissed petition challenging prosecution for smuggling foreign-made cigarettes disguised as electronic goods. The court held that the Additional Director General was a competent authority to grant prosecution sanction, and the case was not barred by limitation under Section 468 Cr.P.C. since the potential sentence exceeded three years. The petitioners' arguments regarding circular interpretation and jurisdictional challenge were rejected. While the petition was dismissed, the court preserved the petitioners' right to pursue alternative legal remedies under criminal procedure.
HC dismissed petition challenging prosecution for smuggling foreign-made cigarettes disguised as electronic goods. The court held that the Additional Director General was a competent authority to grant prosecution sanction, and the case was not barred by limitation under Section 468 Cr.P.C. since the potential sentence exceeded three years. The petitioners' arguments regarding circular interpretation and jurisdictional challenge were rejected. While the petition was dismissed, the court preserved the petitioners' right to pursue alternative legal remedies under criminal procedure.
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