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By sclaw

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“Divided Verdict in Narcotics Case: One Conviction Upheld, Another Overturned Due to Procedural Lapses” Narcotic Drugs and Psychotropic Substances Act, 1985 – Sections 42, 50 and 67 – The appeals arise from a common judgment by the Gujarat High Court, dismissing appeals against a trial court’s conviction of the appellants under the NDPS Act for possession of narcotics – The main issues revolve around the compliance with mandatory procedures of the NDPS Act during the search and seizure, and the admissibility of confessional statements under Section 67 of the NDPS Act – The appellants contend non-compliance with Sections 42 and 50 of the NDPS Act, questioning the seizure procedure and the reliability of witnesses – The NCB argues that the procedures were followed correctly, the witnesses are reliable, and there was no motive to falsely implicate the appellants – The Court dismissed Anwarkhan’s appeal, upholding his conviction, while allowing Appellant’s appeal, acquitting him due to insufficient evidence and doubts about the seizure procedure – The Court found the evidence against Anwarkhan convincing but had reservations about the evidence against Appellant, particularly the identification and the admissibility of his confessional statement – The Court applied the principles from the case of Tofan Singh v. State of Tamil Nadu, which ruled that confessional statements under Section 67 of the NDPS Act are not admissible as evidence – Anwarkhan’s conviction stands, while Appellant is acquitted and his bail bonds discharged. The Court directed Anwarkhan to surrender to serve the remaining sentence.

“Illegal Construction on Disputed Land: Supreme Court Overturns High Court Order Permitting Compound Wall, Demands Impleading Affected Parties:” Land Dispute – The case involves a dispute over land ownership and the construction of a compound wall, which was permitted by the High Court under police protection without considering the rights of affected third parties – The main issue is whether the High Court was justified in allowing the construction of the compound wall under police protection, and whether necessary parties were impleaded – The petitioners argued that the High Court’s order was illegal due to non-joinder of necessary parties and that the principles of natural justice were not followed – The respondents claimed that no one was prejudiced by the construction of the compound wall and that the rights of adjacent landowners were not adversely affected – The Supreme Court set aside the High Court’s order, restored the writ petition, and directed the High Court to decide the case afresh after impleading all necessary parties – The Court found that the High Court ignored the affidavits of government officers indicating that third parties would be affected by the wall’s construction – The Court emphasized that orders based on “Minutes of Order” are not consent orders and must be lawful, considering the rights of all affected parties – The Supreme Court concluded that the High Court’s order was illegal and remanded the case for a fresh decision, with the possibility of demolishing the compound wall if found illegal.

“Supreme Court Expands Definition of ‘Manufacture’: Labeling Alone Qualifies for Cenvat Credit and Rebate” Central Excise Act, 1944 – Section 35L(1)(b) – qualification as ‘manufacture’ under the Act – The primary issue is whether the labeling activity constitutes ‘manufacture’ as per Note 3 to Chapter 18 of the Central Excise Tariff Act, thereby making respondent eligible for cenvat credit and rebate on exported goods – The revenue (petitioner) argued that the additional labeling done by Respondent did not amount to manufacture and hence, they were not entitled to the cenvat credit and rebate claims – Respondent contended that the labeling activity is deemed as manufacture according to Note 3 to Chapter 18 of the Central Excise Tariff Act, justifying their claims for cenvat credit and rebate – The Supreme Court affirmed the CESTAT’s order, dismissing the revenue’s appeal and upholding Jindal Drugs Ltd.’s entitlement to cenvat credit and rebate on the duty paid – The Court reasoned that the amendment to Note 3, which replaced ‘and’ with ‘or’, broadened the scope of activities considered as manufacture, including labeling – The Court interpreted the definition of ‘manufacture’ in the Central Excise Act and the amended Note 3 to Chapter 18, concluding that labeling alone suffices as manufacture – The Supreme Court concluded that the labeling activity carried out by respondent amounts to manufacture, entitling them to cenvat credit and rebate, with no order as to costs.