https://www.taxtmi.com/caselaws?id=197361 Section 414 of the Indian Penal Code applies only where a person knowingly assists in concealing, disposing of, or carrying away stolen property. On the face of the record, the silver bars were covered by a valid customs transport voucher that described the bars, markings, destination, and value, and no theft case had been registered anywhere. As the complaint and FIR did not disclose the essential ingredients of the offence, continuation of the criminal investigation was treated as an abuse of process and was liable to be quashed. The connected order refusing modification of release conditions was also held liable to be quashed. en-us Fri, 16 Sep 1988 00:00:00 +0530 Thu, 04 Jan 2018 16:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197361 Section 414 of the Indian Penal Code applies only where a person knowingly assists in concealing, disposing of, or carrying away stolen property. On the face of the record, the silver bars were covered by a valid customs transport voucher that described the bars, markings, destination, and value, and no theft case had been registered anywhere. As the complaint and FIR did not disclose the essential ingredients of the offence, continuation of the criminal investigation was treated as an abuse of process and was liable to be quashed. The connected order refusing modification of release conditions was also held liable to be quashed. Case-Laws Income Tax Fri, 16 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197361