Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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High Court applied Section 44(1)(c) of the PML Act as an enabling provision allowing the authority who filed the PML complaint to seek committal of cognizable scheduled offences to the PML Act Special Court, but held that this does not extinguish the right of other aggrieved persons, including the accused, to invoke BNSS transfer provisions. The court recognised that joint trial of scheduled offences and PML Act offences is impossible, yet authorised transfer under BNSS Section 447 directly to the High Court and permitted consolidation by the same Special Court judge; transfer petition was allowed.
High Court applied Section 44(1)(c) of the PML Act as an enabling provision allowing the authority who filed the PML complaint to seek committal of cognizable scheduled offences to the PML Act Special Court, but held that this does not extinguish the right of other aggrieved persons, including the accused, to invoke BNSS transfer provisions. The court recognised that joint trial of scheduled offences and PML Act offences is impossible, yet authorised transfer under BNSS Section 447 directly to the High Court and permitted consolidation by the same Special Court judge; transfer petition was allowed.
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