https://www.taxtmi.com/caselaws?id=276766 Material collected in investigation, including witness statements and inconsistencies in the description of the imported goods, disclosed a prima facie case of conspiracy, misdeclaration, forgery and wrongful loss to revenue. At the discharge stage under Sections 227 and 228 CrPC, the court is not to conduct a meticulous trial-like appraisal of evidence, and the petitioners therefore could not secure discharge. The earlier quashing of proceedings against a co-accused on the technical ground of sanction did not create parity for the petitioners, so that plea was rejected. The refusal to discharge was upheld and the prosecution was directed to proceed to trial. en-us Thu, 15 Feb 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276766 Material collected in investigation, including witness statements and inconsistencies in the description of the imported goods, disclosed a prima facie case of conspiracy, misdeclaration, forgery and wrongful loss to revenue. At the discharge stage under Sections 227 and 228 CrPC, the court is not to conduct a meticulous trial-like appraisal of evidence, and the petitioners therefore could not secure discharge. The earlier quashing of proceedings against a co-accused on the technical ground of sanction did not create parity for the petitioners, so that plea was rejected. The refusal to discharge was upheld and the prosecution was directed to proceed to trial. Case-Laws Customs Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276766