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    <title>1991 (3) TMI 402 - CALCUTTA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=305108</link>
    <description>A procedural amendment conferring discharge under Section 245(3) CrPC was treated as applicable to pending warrant cases only while its statutory precondition remained unmet; because prosecution evidence before charge had already been completed when the amendment came into force, no discharge benefit arose. On sanction, prior sanction under Section 137(1) of the Customs Act was held valid where the competent authority had approved prosecution on the facts, even though the order used language referring to filing a complaint or prosecution; no particular form of wording was required. The criminal proceeding was therefore not liable to be quashed.</description>
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    <pubDate>Thu, 07 Mar 1991 00:00:00 +0530</pubDate>
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      <title>1991 (3) TMI 402 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=305108</link>
      <description>A procedural amendment conferring discharge under Section 245(3) CrPC was treated as applicable to pending warrant cases only while its statutory precondition remained unmet; because prosecution evidence before charge had already been completed when the amendment came into force, no discharge benefit arose. On sanction, prior sanction under Section 137(1) of the Customs Act was held valid where the competent authority had approved prosecution on the facts, even though the order used language referring to filing a complaint or prosecution; no particular form of wording was required. The criminal proceeding was therefore not liable to be quashed.</description>
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      <pubDate>Thu, 07 Mar 1991 00:00:00 +0530</pubDate>
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