Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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HC, exercising jurisdiction under Section 482 CrPC, declined to interfere with the Special Court's order taking cognizance. Relying on settled law that cognizance is of the offence and not the offender, and that interference with cognizance orders is permissible only if they are perverse or unsupported by material, HC held that the Special Court had duly applied its mind to the complaint, police report and accompanying material. The impugned order disclosed sufficient grounds to proceed and summon the accused, and contained no illegality, infirmity or perversity. Consequently, the petition challenging the cognizance order was dismissed and the proceedings before the Special Court were permitted to continue.
HC, exercising jurisdiction under Section 482 CrPC, declined to interfere with the Special Court's order taking cognizance. Relying on settled law that cognizance is of the offence and not the offender, and that interference with cognizance orders is permissible only if they are perverse or unsupported by material, HC held that the Special Court had duly applied its mind to the complaint, police report and accompanying material. The impugned order disclosed sufficient grounds to proceed and summon the accused, and contained no illegality, infirmity or perversity. Consequently, the petition challenging the cognizance order was dismissed and the proceedings before the Special Court were permitted to continue.
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