Supreme Court of India

Hira Lal Hari Lal Bhagwati. v. C.B.I., New Delhi

Neutral citation

Reported as [2003] 3 S.C.R. 1118

Bench Brijesh Kumar and Dr. Ar. Lakshmanan JJ.

Decided 2 May 2003

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the aforesaid provisions of law, as the Customs Duty has been paid by the GCS, there is no fraudulent or dishonest intention on the part of the GCS or its office bearers to retain the property.

Judgment, page 26

From the headnote

Penal Code, 1860-Sections 420 and 1208-Customs Act, 1962-Kar Vivad Samadhan Scheme, 1998 under Finance (No.2) Act, 1998, Chapter JV-Section 95-Cancer Society importing machines for treatment of cancer Availing customs duty exemption certificate-Collector demanding duty however, considering philanthropic activities of society levying token redemption fine and not launching prosecution-Order upheld-Appeal During pendency of appeal 1998 Scheme brought, whereby persons availing benefit thereunder was granted imn111nity from prosecution from any offence under Customs Act including evasion of

Where later benches applied it

2020 Sushil Sethi and Another v. The State of Arunachal Pradesh and Others relied on
2024 Baccarose Perfumes and Beauty Products Pvt. Ltd v. Central Bureau of Investigation & Anr. referred to
2018 Mauvin Godinho v. State of Goa referred to
2015 Sunil Bharti Mittal v. Central Bureau of Investigation referred to
2012 Jik Industries Limited & Ors. v. Amarlal V. Jumani and Another referred to

Of those, 1 relied on · 4 referred to

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