https://www.taxtmi.com/caselaws?id=166870 In complaint cases, discharge and framing of charge must be tested under Sections 245 and 246 of the Code of Criminal Procedure, not the standard applied to police-report cases, and the evidence must be assessed on whether it could support conviction if unrebutted. The High Court's inherent jurisdiction is not ousted merely because a revision against the charge order is barred, though it remains exceptional and limited to preventing abuse of process or securing justice. Statements recorded by Customs officers under the Customs Act may be relied on at the charge stage if prima facie voluntary. On the record, the material, including foreign-origin goods and the petitioners' admissions, was sufficient to sustain a charge under Section 135(1)(b). en-us Mon, 19 Dec 1983 00:00:00 +0530 Mon, 10 Nov 2014 18:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166870 In complaint cases, discharge and framing of charge must be tested under Sections 245 and 246 of the Code of Criminal Procedure, not the standard applied to police-report cases, and the evidence must be assessed on whether it could support conviction if unrebutted. The High Court's inherent jurisdiction is not ousted merely because a revision against the charge order is barred, though it remains exceptional and limited to preventing abuse of process or securing justice. Statements recorded by Customs officers under the Customs Act may be relied on at the charge stage if prima facie voluntary. On the record, the material, including foreign-origin goods and the petitioners' admissions, was sufficient to sustain a charge under Section 135(1)(b). Case-Laws Central Excise Mon, 19 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166870