Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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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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