Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
The dominant issue was whether the complainant in a prosecution instituted on a private complaint could be treated as a "victim" under Section 2(wa) Cr.P.C. so as to maintain an appeal against acquittal under the proviso to Section 372 Cr.P.C. Relying on binding precedent, the Court held that such a complainant qualifies as a victim for this purpose; consequently, the leave-to-appeal application was to be treated as an appeal under Section 372 Cr.P.C. (corresponding Section 413 BNSS, 2023) and assigned to an appropriate appellate court for decision on merits expeditiously. -HC
The dominant issue was whether the complainant in a prosecution instituted on a private complaint could be treated as a "victim" under Section 2(wa) Cr.P.C. so as to maintain an appeal against acquittal under the proviso to Section 372 Cr.P.C. Relying on binding precedent, the Court held that such a complainant qualifies as a victim for this purpose; consequently, the leave-to-appeal application was to be treated as an appeal under Section 372 Cr.P.C. (corresponding Section 413 BNSS, 2023) and assigned to an appropriate appellate court for decision on merits expeditiously. -HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
