Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC dismissed the petition and upheld the trial court's orders permitting production of departmental documents under s.91 Cr.P.C., holding the provision may be invoked at any stage if necessary or desirable for investigation, inquiry or trial. The court found the additional notices were relevant official records bearing on alleged failure to file returns under s.276CC, and their production did not amend the complaint or vitiate the substratum of the prosecution. The petitioner retains full opportunity to cross-examine and contest evidentiary value. Exercise of s.482 Cr.P.C. relief was declined as neither illegality nor miscarriage of justice was made out; impugned orders are sustained.
The HC dismissed the petition and upheld the trial court's orders permitting production of departmental documents under s.91 Cr.P.C., holding the provision may be invoked at any stage if necessary or desirable for investigation, inquiry or trial. The court found the additional notices were relevant official records bearing on alleged failure to file returns under s.276CC, and their production did not amend the complaint or vitiate the substratum of the prosecution. The petitioner retains full opportunity to cross-examine and contest evidentiary value. Exercise of s.482 Cr.P.C. relief was declined as neither illegality nor miscarriage of justice was made out; impugned orders are sustained.
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