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1 - 10 of 11 (0.29 seconds)Section 132 in The Customs Act, 1962 [Entire Act]
Section 135 in The Customs Act, 1962 [Entire Act]
Hira Lal Hari Lal Bhagwati vs C.B.I., New Delhi on 2 May, 2003
9. It is contended by the learned counsel appearing for the petitioners that having availed immunity under Kar Vivad Samadhan Scheme 1998, the petitioners are immune from criminal prosecution and in support of his submission, he referred the judgment of the Hon'ble Supreme Court in Hira Lal Hari Lal Bhagwati v. CBI, New Delhi reported in 2003(2) CTC 256.
The Customs Act, 1962
Section 90 in The Customs Act, 1962 [Entire Act]
Section 91 in The Customs Act, 1962 [Entire Act]
Section 95 in The Customs Act, 1962 [Entire Act]
Finance (No. 2) Act, 2019
M. Natarajan vs State By Inspector Of Police, Spe, Cbi, ... on 7 May, 2008
11. The combined reading of Sections 90,91 and 95 of Kar Vivad Samadhan Scheme 1998 and the judgment of the Hon'ble Supreme Court rendered in Hira Lal Hari Lal Bhagwati cited supra and M.Natarajan v. State reported in [2008(3) SCC Crl.507], it is made clear that any immunity granted under Kar Vivad Samadhan Scheme 1998 is only in respect of instituting any proceeding for prosecution of offence under any indirect tax enactment and not other enactments including IPC. In fact, the form of certificate issued by the Customs Department to first petitioner very specifically mentioned as follows:-