https://www.taxtmi.com/caselaws?id=442962 At the quash stage, a complaint alleging deception and inducement in customs clearance can sustain a cheating charge under Section 420 IPC where the materials prima facie show that the accused acted on false representations and the concealed contraband led to the prosecution. The cognizance for cheating was therefore upheld. By contrast, a defamation charge under Section 500 IPC requires allegations of slander or libel intended to harm reputation; mere reputational loss arising from the smuggling episode and prosecution did not independently satisfy those ingredients. The cognizance for defamation was quashed, and the proceedings were allowed to continue only for cheating. en-us Fri, 01 Sep 2023 00:00:00 +0530 Wed, 13 Sep 2023 23:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442962 At the quash stage, a complaint alleging deception and inducement in customs clearance can sustain a cheating charge under Section 420 IPC where the materials prima facie show that the accused acted on false representations and the concealed contraband led to the prosecution. The cognizance for cheating was therefore upheld. By contrast, a defamation charge under Section 500 IPC requires allegations of slander or libel intended to harm reputation; mere reputational loss arising from the smuggling episode and prosecution did not independently satisfy those ingredients. The cognizance for defamation was quashed, and the proceedings were allowed to continue only for cheating. Case-Laws Customs Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442962