https://www.taxtmi.com/caselaws?id=757884 Inherent jurisdiction to quash a complaint is to be exercised cautiously and only to see whether the complaint discloses a cognizable offence. At that stage, the court does not evaluate the accused's defence or weigh documents relied upon by the accused. The complaint alleged deliberate furnishing of incorrect particulars about the country of origin of goods to evade duty and taxes, which raised disputed questions of fact requiring trial. The complaint and the order framing charges were therefore not liable to be quashed. en-us Tue, 20 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757884 Inherent jurisdiction to quash a complaint is to be exercised cautiously and only to see whether the complaint discloses a cognizable offence. At that stage, the court does not evaluate the accused's defence or weigh documents relied upon by the accused. The complaint alleged deliberate furnishing of incorrect particulars about the country of origin of goods to evade duty and taxes, which raised disputed questions of fact requiring trial. The complaint and the order framing charges were therefore not liable to be quashed. Case-Laws Customs Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757884