Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
The dominant issues were whether the accused's statement under s.108 Customs Act was voluntary and reliable, and whether recovery and seizure of counterfeit currency were proved despite minor discrepancies in note counts. The court held the s.108 statement was genuine, unretracted, corroborated by independent facts, and established possession and recovery; hence, the seizure and transit integrity were proved, and the Bank Note Press report confirmed the notes were counterfeit, rendering counting/serial-number variances attributable to human error and non-fatal. The offence under s.489(B) IPC failed for want of evidence of trafficking, but possession with requisite knowledge under s.489(C) IPC was proved, warranting conviction under s.489(C) and reversal of acquittal to that extent. - HC
The dominant issues were whether the accused's statement under s.108 Customs Act was voluntary and reliable, and whether recovery and seizure of counterfeit currency were proved despite minor discrepancies in note counts. The court held the s.108 statement was genuine, unretracted, corroborated by independent facts, and established possession and recovery; hence, the seizure and transit integrity were proved, and the Bank Note Press report confirmed the notes were counterfeit, rendering counting/serial-number variances attributable to human error and non-fatal. The offence under s.489(B) IPC failed for want of evidence of trafficking, but possession with requisite knowledge under s.489(C) IPC was proved, warranting conviction under s.489(C) and reversal of acquittal to that extent. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
