Customs Act Does Not Create A Statutory First Charge Overriding Charge In Favour Of Secured Creditor Under S. 529A Of Companies Act : Supreme Court

The Supreme Court has ruled that in case of winding up of a company, the customs duty owed by the company would be treated as a preferential payment under Section 530(1) (a) of the Companies Act, 1956. But customs duty would not override and be given preference over the payments due to overriding preferential creditors covered under Section 529A of the Companies Act, which include the...

'Presumption Of Innocence A Human Right ; Life & Liberty Are Not Matters To Be Trifled With' : Supreme Court Acquits 1995 Murder Case Accused

The presumption of innocence is a human right, the Supreme Court observed while setting aside concurrent conviction in a 1995 murder case.The court observed that the presumption of innocence in favour of the accused and insistence on the Prosecution to prove its case beyond reasonable doubt are not empty formalities."When this Court is confronted with a situation where it has to ponder whether...

Extra-Judicial Confession Weak Piece Of Evidence, Can Be Relied On If Proven To Be Voluntary, Truthful And Free Of Inducement: Supreme Court

The Supreme Court recently held that while extra-judicial confessions are typically considered weak pieces of evidence, they can still serve as grounds for conviction if proven to be voluntary, truthful, and free of inducement. The court must be convinced of the reliability of the confession, and this evaluation takes into account the surrounding circumstances.The Supreme Court relied on...

Supreme Court Refuses To Interfere With HC Order Holding That Person Forwarding Social Media Message Is Liable For Its Contents

The Supreme Court on Friday (18.05.2023) refused to entertain an appeal against the order of the Madras High Court that refused to quash batch of criminal proceedings initiated against actor and BJP politician S.Ve Sheker for his derogatory remarks against women journalists. The cases were registered after Sheker had allegedly forwarded an abusive, derogatory and vulgar comment on his...

Preventive Detention- 3 Months Limit Under Article 22(4)(a) Applies Only At Initial Stage Till Advisory Board's Report : Supreme Court

The Supreme Court recently dismissed an appeal by a detenu who challenged the order of preventive detention under the Andhra Pradesh Prevention of Dangerous Activities of Boot-leggers Act, Dacoits, Drug Offenders, Goondas, Immoral Traffic Offenders and Land Grabbers Act, 1986 (the Act).The Court disagreed with the view taken in Cherukuri Mani v. Chief Secretary, Government of Andhra...

Supreme Court Weekly Digest With Nominal And Subject/Statute Wise Index [August 1 – 6, 2023]

SUBJECT WISE INDEXAdvocateThe Supreme Court vacated a stay order in a 16-year-old criminal appeal as it pulled up the appellant-lawyer for seeking repeated adjournments. Gulshan Bajwa v. Registrar, High Court of Delhi, 2023 LiveLaw (SC) 608Litigants should not be made to suffer because of the advocate's fault in withdrawing a complaint by mistake. Ashok Kumar v. New India Assurance Co. Ltd.,...

Service Tax | Assessee Cannot Be Penalised Based On Show-Cause Notice Mentioning Erroneous Category Of Service : Supreme Court

A Division Bench of the Supreme Court, comprising Justices Abhay S. Oka and Sanjay Karol, while hearing appeals, held that “Assessee cannot be subjected to a penalty on the basis of a show cause notice containing a completely erroneous category of service.” Therefore, Court rendered the demand made on the basis of the said show cause notice illegal.The present appeals had arisen out...

Can Bail Condition Requiring Assurance From Embassy That Foreign Accused Will Not Leave India Be Imposed? Supreme Court To Examine

The Supreme Court recently directed the Centre to submit its views on whether the bail condition requiring assurance from the Embassy/High Commission that a foreign national accused will not leave the country, has been incorporated by courts. A division bench of Justice Abhay S Oka and Justice Sanjay Karol was hearing a challenge to certain bail conditions imposed by the Delhi High Court on...

SC Order Dismissing An Appeal Without Any Reasons Cannot Be Treated As Precedent : Supreme Court

The Supreme Court observed that its order dismissing an appeal without any reasons being recorded cannot be treated as a binding precedent.Precedents cannot decide questions of fact, the bench of Justices Sanjiv Khanna, Bela M. Trivedi and Ujjal Bhuyan observed in the judgment disposing appeal filed by M/s. Experion Developers Private Limited against the National Consumer Disputes...

Supreme Court Half Yearly Digest 2023 -Code Of Civil Procedure, 1908

Section 10 - Stay of SuitCode of Civil Procedure, 1908; Section 10 - Stay of Suit - By virtue of Section 10 CPC, a Court is prohibited from proceeding with trial of any suit in which the matter in issue is also directly and substantially in issue in a previously instituted suit, of course, subject to other conditions mentioned therein. The object of the prohibition contained in Section 10 CPC...

Supreme Court Recalls Judgment Holding That No Indirect Taxes Can Be Levied On Duty Free Shops At Airports

The Supreme Court has recalled its Division Bench judgment dated 10 April 2023, where the top court had ruled that Duty Free Shops situated in the arrival or departure terminals of Airports are outside the customs frontiers of India and therefore, they cannot be saddled with any indirect taxes like the Service Tax.While allowing the review plea filed by the Commissioner of CGST and Central...

Principle “Falsus In Uno, Falsus In Omnibus” Not Applicable To Indian Courts : Supreme Court Reiterates

The Supreme Court reiterated that the principle “Falsus in uno, falsus in omnibus” has got no application to the courts in India.It is the duty of the Court to remove the chaff from the grain in its pursuit for truth, the bench of Justices MM Sundresh and JB Pardiwala observed while dismissing a criminal appeal.In this case, the accused was concurrently convicted by the Trial Court and...