9911796707
TMI Blog2024 (9) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... At this stage, the Court cannot go beyond the allegations made in the complaint by examining the defence presented by the accused/petitioner, nor can it consider the material relied upon by the petitioner. In the present case, as per allegations levelled in the complaint, the petitioner deliberately provided incorrect information about the country of origin of the goods in question, stating it as Iraq, in order to evade customs duty and taxes. Although the petitioner has directed the attention of this Court to various documents, bills and other annexures attached with the instant petition, once the complaint prima facie reveals the commission of cognizable offences, the Court cannot investigate the veracity of the allegations by considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, they filed bill of entry No.5837499 through M/s International Cargo Clearing Services, Ludhiana, declaring Iraq as the country of origin. The bill of entry was accompanied by all necessary documents, including the invoice, packing list, bill of lading, and certificates confirming Iraq as the origin of the goods. 4. Furthermore, it has been urged by the learned counsel that the petitioners acted in good faith, with no mala fides, as evidenced by the proper declarations and supporting documents. Learned counsel has, in support, drawn the attention of this Court to the different documents, i.e. exporter s bill dated 06.10.2019 (Annexure P-2), packing list (Annexure P-3), transport bill showing shipment via Jebel Ali Port to Ludhiana (Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dinary powers under Section 482 Cr.P.C./528 BNSS. However, these powers must be exercised with the utmost caution and circumspection. When dealing with a petition under Section 482 Cr.P.C./528 BNSS, the Court s focus should be limited to determining whether the complaints/FIR discloses the commission of a cognizable offence. At this stage, the Court cannot go beyond the allegations made in the complaint by examining the defence presented by the accused/petitioner, nor can it consider the material relied upon by the petitioner. In the present case, as per allegations levelled in the complaint, the petitioner deliberately provided incorrect information about the country of origin of the goods in question, stating it as Iraq, in order to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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