Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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HC allowed the criminal revision appeal, setting aside the lower court's acquittal order. The court directed a de novo trial from the plea-taking stage, mandating both parties to adduce documentary and oral evidence with opportunity for cross-examination. The trial court was instructed to conclude proceedings within six months, with liberty granted to the complainant to seek substitution of representatives if required. The original judgment was found unsustainable as it improperly acquitted the accused solely on non-examination of the initial authorized representative, disregarding the company's right to substitute its representative.
HC allowed the criminal revision appeal, setting aside the lower court's acquittal order. The court directed a de novo trial from the plea-taking stage, mandating both parties to adduce documentary and oral evidence with opportunity for cross-examination. The trial court was instructed to conclude proceedings within six months, with liberty granted to the complainant to seek substitution of representatives if required. The original judgment was found unsustainable as it improperly acquitted the accused solely on non-examination of the initial authorized representative, disregarding the company's right to substitute its representative.
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