Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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Power to stay investigation under inherent jurisdiction is confined to rare cases of miscarriage of justice or where an FIR discloses no cognizable offence; on surface evaluation the FIR here disclosed prima facie cognizable offences, so no stay or interim protection was granted. A subsequent FIR was held permissible where its allegations and scope materially differed from an earlier FIR. Issuance of non-bailable warrants was sustained because material indicated the accused evaded lawful process. Parallel civil or company remedies did not bar criminal proceedings where prima facie criminality is shown and the complaint was not a colourable device.
Power to stay investigation under inherent jurisdiction is confined to rare cases of miscarriage of justice or where an FIR discloses no cognizable offence; on surface evaluation the FIR here disclosed prima facie cognizable offences, so no stay or interim protection was granted. A subsequent FIR was held permissible where its allegations and scope materially differed from an earlier FIR. Issuance of non-bailable warrants was sustained because material indicated the accused evaded lawful process. Parallel civil or company remedies did not bar criminal proceedings where prima facie criminality is shown and the complaint was not a colourable device.
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