CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
HC examined a criminal revision challenging cognizance and maintainability of a Second Supplementary Prosecution Complaint under PMLA arising from an alleged money-laundering conspiracy involving shell entities and defrauding public sector banks. HC held that cognizance is taken of the offence, not the offender, and once cognizance was taken on 25.11.2022, subsequent supplementary complaints under Explanation (ii) to Section 44 PMLA flow from the original complaint and do not require fresh cognizance. The SFIO complaint dated 09.09.2022 was held to be fresh material, not stale or a mere re-evaluation, and the ratio in Mariam Fashuddin was distinguished. HC further held that pre-cognizance hearing is limited to jurisdictional and procedural scrutiny, not a mini-trial. Finding no illegality in the Special Court's order, HC dismissed the criminal revision and directed the trial to proceed on merits, uninfluenced by its factual observations.
HC examined a criminal revision challenging cognizance and maintainability of a Second Supplementary Prosecution Complaint under PMLA arising from an alleged money-laundering conspiracy involving shell entities and defrauding public sector banks. HC held that cognizance is taken of the offence, not the offender, and once cognizance was taken on 25.11.2022, subsequent supplementary complaints under Explanation (ii) to Section 44 PMLA flow from the original complaint and do not require fresh cognizance. The SFIO complaint dated 09.09.2022 was held to be fresh material, not stale or a mere re-evaluation, and the ratio in Mariam Fashuddin was distinguished. HC further held that pre-cognizance hearing is limited to jurisdictional and procedural scrutiny, not a mini-trial. Finding no illegality in the Special Court's order, HC dismissed the criminal revision and directed the trial to proceed on merits, uninfluenced by its factual observations.
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