Supreme court
High Court Cannot Grant Anticipatory Bail By Recalling Initial Order Of Dismissal : Supreme Court
The Supreme Court set aside the Punjab & Haryana High Court's unusual order, whereby an anticipatory bail plea , which was initially rejected, was subsequently recalled and anticipatory bail was granted. Before a bench of Justice Ahsanuddin Amanullah and Justice SVN Bhatti, the complainant argued that once a detailed order dismissing the prayer for anticipatory bail had been passed,...
S. 482 CrPC/S. 528 BNSS | In Some FIR Quashing Pleas, High Court Must Appreciate Background In Which Case Was Filed : Supreme Court
The Supreme Court on Thursday (Sep. 18) cautioned High Courts against mechanically dismissing quashing petitions based solely on the contents of the FIR, stressing that the surrounding context and circumstances of its filing must also be taken into account in some cases. The Court added that the High Courts must also take into account whether the FIR was a result of a counterblast or...
Customs Act | Provisional Release Of Seized Object Won't Extend Timelimit For Issuing Show Cause Notice In Pre-2018 Cases : Supreme Court
The Supreme Court recently upheld a Delhi High Court order directing release of an imported Maserati car seized by the Directorate of Revenue Intelligence (DRI), upholding the HC's view that failure to issue a show-cause notice within time prescribed under the Customs Act, 1962 entitles the person to release of the seized goods.A bench of Justice JB Pardiwala and Justice Sandeep Mehta...
In Tax Matters, Strict Letter Of Law Must Be Followed; No Tax Can Be Imposed By Inference Or Analogy : Supreme Court
The Supreme Court observed that no tax can be imposed by inference or analogy when the taxing statutes do not authorize the imposition of tax. It added that tax authorities cannot bypass statutory limitation periods by administrative sanction. “In construing fiscal statutes and in determining the liability of a subject to tax one must have regard to the strict letter of law. If the...
Arbitration | Execution Of Award Cannot Be Stalled Merely Due To Pendency Of Section 37 Appeal : Supreme Court
The Supreme Court held that the execution of an arbitral award cannot be stalled merely on the ground that an appeal under Section 37 of the Arbitration and Conciliation Act is pending.A bench of Justices Manoj Misra and Ujjal Bhuyan heard the case where the appellant (award-holder/decree-holder) sought execution of the arbitral award. The respondents (judgment-debtors) argued that since...
Reasons Not Stated In An Order Can Be Considered In Limited Circumstances: Supreme Court
The Supreme Court carved out an exception to the 'speaking order' rule, holding that although the validity of an administrative order is ordinarily judged only by the reasons stated in it, the Court may, in limited circumstances, rely on existing but unstated grounds evident from the record.A bench of Justices Dipankar Datta and A.G. Masih delivered a judgment setting aside the Andhra...
Supreme Court Allows Customs Duty Exemption To LG Electronics For Smart Watch Import From Korea
The Supreme Court recently granted relief to LG Electronics India from paying customs duty on imported 'G Watch W7' smartwatches from South Korea, holding that a certificate of origin from a country with which India has a full customs duty exemption agreement is sufficient to claim such exemption. A bench of Justice JB Pardiwala and Justice Sandeep Mehta heard the LG Electronics appeal...