SIGN IN SUBSCRIBE

News Update

Bengaluru Customs nabs 4 pax with gold powder worth Rs 1.96 CroreKejriwal’s assistant put in police custody for 5 days in Swati Maliwal caseAllahabad HC upholds decision to dismiss judicial officer demanding dowryNawaz Sharif alleges former Chief Justice plotted to oust him as PM in 2017Heavy downpours claim 50 lives in Central AfghanistanSoaring funeral costs compelling people to let go bodies unclaimed in Canada9 pilgrims burnt to death as bus catches fire near Nuh in HaryanaSpain denies dock permission to Indian ship carrying arms to Israel12 Unicorns, over 125 startups commit to onboarding ONDCBEML secures Rs 250 crore order from Northern Coal FieldsBharat Parv celebration takes centerstage at Cannes Film FestivalSteel industry should work towards reducing emissions: Steel SecretaryI-T - Additions framed on account of unexplained cash credit & unexplained money, are not tenable where cash deposits & withdrawals were of personal funds & were done through banking channels: ITATUS says not too many vibrant democracies in the world than IndiaI-T - Benefit of section 11(2) can not be denied merely on reasoning that form 10 is filed belatedly: ITATSwati Maliwal case takes new turn with Kejriwal’s assistant Bibhav Kumar filing FIR against herI-T- Unexplained money - Additions sustained as assessee unable to provide proper explanation for amount withdrawn & subsequently deposited into same bank account: ITATIndia says Chabahar Port to benefit Central Asia and AfghanistanRussia seizes Italy’s UniCredit assets worth USD 463 mnCus - Order re-determining transaction value based on CRCL test report is not correct & hence unsustainable: CESTATPutin says NO to Macron’s call for ceasefire in Ukraine during OlympicsCus - If price is not sole consideration for sale, then transaction value can be rejected under Rule 8 of Export Valuation Rules & then must be redetermined sequentially through Rules 4 to 6: CESTATSC upholds ICAI rules capping number of audits per year
 
CX - S.9/9AA - Demand of duty set aside by CESTAT - Quashing of FIR sought - since petitioners have alternate remedy to seek discharge from trial court, High Court not inclined to exercise its inherent jurisdiction u/s 482 of CrPC: HC

By TIOL News Service

NEW DELHI, AUG 25, 2015: THE petitioner is before the High Court and seeks quashing of the FIR filed by the department under Sections 9/9AA of the CEA, 1944 on the ground that the demand of duty has been set aside by the CESTAT and so the continuance of proceedings arising out of the complaint in question is an exercise in futility.

It is further submitted that they have appeared before the trial court and pre-charge evidence is in progress and the next date of hearing is 2nd December 2015.

Reliance was placed inter alia upon the decisions in Anil Mahajan & Anr. 2008-TIOL-139-HC-DEL-CUS and Radhey shyam Kejriwal v. State of West Bengal & Anr.[2011] 4 S.C.R. 889 .

The High Court observed that since the petitioners have an alternate and efficacious remedy to seek discharge from trial court by urging the pleas now taken, the Court is not inclined to exercise its inherent jurisdiction under Section 482 of Cr.P.C.

Applying the dictum of the Apex Court in Padal Venkata Rama Reddy (2011) 12 SCC 437), the petition was disposed of with liberty to petitioners to urge the pleas taken herein before the trial court.

The petition and the applications were accordingly disposed of.

In passing: Withdrawal of Prosecution by department - see Board Circular 998/5/2015-CX . dated 28.02.2015.

(See 2015-TIOL-1946-HC-DEL-CX)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST