Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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The HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged large-scale tax evasion case, noted conflicting views of different Co-ordinate Benches on the scope of such power in economic and heinous offences. Observing absence of a settled legal position and the need for uniformity, the HC refrained from deciding the petitioner's claim on merits. Instead, it referred the core question-whether an accused in economic or heinous offences can, as a matter of right, seek conversion of arrest warrants into bailable warrants under ss.70(2) Cr.P.C. and 72(2) BNSS-to a Special/Larger Bench, to be constituted by the Chief Justice.
The HC, dealing with a petition under s.70(2) Cr.P.C. seeking conversion of arrest warrants into bailable warrants in an alleged large-scale tax evasion case, noted conflicting views of different Co-ordinate Benches on the scope of such power in economic and heinous offences. Observing absence of a settled legal position and the need for uniformity, the HC refrained from deciding the petitioner's claim on merits. Instead, it referred the core question-whether an accused in economic or heinous offences can, as a matter of right, seek conversion of arrest warrants into bailable warrants under ss.70(2) Cr.P.C. and 72(2) BNSS-to a Special/Larger Bench, to be constituted by the Chief Justice.
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