BACCAROSE PERFUMES AND BEAUTY PRODUCTS PVT. LTDversusCENTRAL BUREAU OF INVESTIGATION & ANR.
Case No.: CRIMINAL APPEAL No. 3216/2024
Decision Date: 06-09-2024
Disposal: Appeal(s) allowed
Neutral Citation: 2024INSC662

ABHAY S. OKA*, AUGUSTINE GEORGE MASIH Issue for Consideration Whether the High Court was justified in dismissing the Revision Application against the rejection of the discharge application moved by the appellant-Company. Headnotes† 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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