https://www.taxtmi.com/caselaws?id=345857 At the stage of framing charge, the court must only determine whether the investigation materials disclose a prima facie case and incriminating circumstances; it cannot conduct a mini trial or assess the defence version. Applying that standard, the Madras High Court found material indicating that a Customs House Agent processed import documents linked to alleged false declarations, invalid licensing, and a conspiracy to import spurious drugs. The discharge order was therefore not sustainable, and the petitioner was required to face trial, with actual culpability left to be decided on evidence at trial. en-us Mon, 24 Jul 2017 00:00:00 +0530 Sat, 29 Jul 2017 07:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345857 At the stage of framing charge, the court must only determine whether the investigation materials disclose a prima facie case and incriminating circumstances; it cannot conduct a mini trial or assess the defence version. Applying that standard, the Madras High Court found material indicating that a Customs House Agent processed import documents linked to alleged false declarations, invalid licensing, and a conspiracy to import spurious drugs. The discharge order was therefore not sustainable, and the petitioner was required to face trial, with actual culpability left to be decided on evidence at trial. Case-Laws Indian Laws Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345857