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Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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This article examines challenge to quashing of a complaint under...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attract mandatory inquiry.
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This article examines challenge to quashing of a complaint under drug laws, focusing on limitation, procedural inquiry under Section 202 vis-a -vis Section 200 proviso for complaints by public servants, cognizance by an authorised inspector, and vicarious liability of company officers. It concludes the limitation period began when the offender's identity was established by the inspector, so the complaint was timely; a magistrate need not mandatorily postpone process under Section 202 where an authorised public servant lodged the complaint; and factual questions whether directors were 'in charge' for vicarious liability are not amenable to determination at the quashing stage and must await trial.
This article examines challenge to quashing of a complaint under drug laws, focusing on limitation, procedural inquiry under Section 202 vis-a -vis Section 200 proviso for complaints by public servants, cognizance by an authorised inspector, and vicarious liability of company officers. It concludes the limitation period began when the offender's identity was established by the inspector, so the complaint was timely; a magistrate need not mandatorily postpone process under Section 202 where an authorised public servant lodged the complaint; and factual questions whether directors were 'in charge' for vicarious liability are not amenable to determination at the quashing stage and must await trial.
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