Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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The article addresses discharge jurisdiction in criminal proceedings and holds that at the discharge stage the court must assess only whether a prima facie case or strong suspicion exists to warrant trial, not conduct a mini-trial; applying this test, the Special Court correctly refused discharge of the petitioner where admissible statements under the Customs Act, approver confessions, and other particularised particulars in the final report furnished sufficient material to proceed. The piece further explains that voluntariness, corroboration, and the probative weight of approver statements, extra judicial confessions and CCTV visuals are factual matters for trial and do not mandate discharge on the present record.
The article addresses discharge jurisdiction in criminal proceedings and holds that at the discharge stage the court must assess only whether a prima facie case or strong suspicion exists to warrant trial, not conduct a mini-trial; applying this test, the Special Court correctly refused discharge of the petitioner where admissible statements under the Customs Act, approver confessions, and other particularised particulars in the final report furnished sufficient material to proceed. The piece further explains that voluntariness, corroboration, and the probative weight of approver statements, extra judicial confessions and CCTV visuals are factual matters for trial and do not mandate discharge on the present record.
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