https://www.taxtmi.com/caselaws?id=354450 Immunity under the Kar Vivad Samadhan Scheme, 1998 was confined to offences under indirect tax enactments and could not be extended to prosecution under the Indian Penal Code. The statutory protection under Sections 90, 91 and 95 of the Finance (No. 2) Act, 1998, and the settlement certificate issued under the Scheme, covered only indirect tax proceedings; accordingly, IPC charges were not discharged. However, once the Scheme settlement was completed, the Customs Act allegations under Sections 132 and 135 could not be sustained, and the petitioners were protected from prosecution on those customs offences. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 30 Apr 2018 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354450 Immunity under the Kar Vivad Samadhan Scheme, 1998 was confined to offences under indirect tax enactments and could not be extended to prosecution under the Indian Penal Code. The statutory protection under Sections 90, 91 and 95 of the Finance (No. 2) Act, 1998, and the settlement certificate issued under the Scheme, covered only indirect tax proceedings; accordingly, IPC charges were not discharged. However, once the Scheme settlement was completed, the Customs Act allegations under Sections 132 and 135 could not be sustained, and the petitioners were protected from prosecution on those customs offences. Case-Laws Customs Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354450