Supreme Court · 2024 INSC 662 · Decided 6 September 2024
Baccarose Perfumes and Beauty Products PVT. LTD v. Central Bureau of Investigation & ANR.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 662 · [2024] 9 S.C.R. 54
- Case number
- CRIMINAL APPEAL No. 3216/2024
- Decided
- 6 September 2024
- Bench
- ABHAY S. OKA, AUGUSTINE GEORGE MASIH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- IPC; CrPC Section 173(2), 401; Prevention of Corruption Act; Companies Act; Customs Act; Central Excise Act
Headnote
Whether the High Court was justified in dismissing the Revision Application against the rejection of the discharge application moved by the appellant-Company. Companies Act, 1956 - Central Excise Act, 1944 - Code 1973 - Immunity from the prosecution - Grant of - Allegations against the appellant-Company that it cleared its goods into the Indian Market on payment of Countervailing Duty-CVD on the invoice value of the concerned goods, rather than the payment of the CVD on the Maximum
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