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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...
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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