Customs and Excise – Export Oriented Unit (EOU) – De-bonding – Final Date of Exit – Suo Motu De-bonding Order – Appellant EOU engaged in manufacture of silk fabrics sought exit from EOU scheme – Dispute regarding duty liability on capital goods and raw materials on de-bonding – Deputy Development Commissioner clarified vide letter dated 10.05.2019 that suo motu de-bonding order dated 08.08.2006 is to be treated as final date of exit – Held: Said clarification is material and goes to the root of determination of duty liability and applicability of concessional provisions [Paras 8–9, 13].

EOU – Condition No.10 of Standard Conditions – Applicability on De-bonding – Condition No.10 provides for levy of customs duty on depreciated value of capital goods and specified treatment of raw materials and excisable goods upon de-bonding after export obligation period – Held: Authorities were required to examine applicability of Condition No.10 in light of final exit date of 08.08.2006 – Failure to do so vitiates the impugned orders [Paras 8–10, 12].

Appellate Jurisdiction – Remand – Duty to Decide on Merits – CESTAT earlier remanded the matter directing de novo consideration – Commissioner (Appeals) erroneously held that earlier assessment had attained finality and that he had no power to revisit the issue – Held: Once matter is remanded for de novo consideration, appellate authority is duty-bound to examine entire matter on merits – Such refusal amounts to jurisdictional error [Paras 10–11].

Quasi-Judicial Authorities – Requirement of Reasoned Orders – Failure to Apply Mind – Commissioner (Appeals) and CESTAT failed to consider core contention regarding status of appellant as 100% EOU till 08.08.2006 and effect of clarification dated 10.05.2019 – CESTAT merely extracted findings of Commissioner (Appeals) without independent reasoning – Held: Orders suffer from non-application of mind and are unsustainable in law [Paras 11–12].

Judicial Review – Substantial Question of Law – Interference Justified – Substantial question of law framed as to whether CESTAT decided appeal without considering issues directed to be examined earlier – Held: Question answered in favour of appellant – Impugned orders liable to be set aside and matter remanded for fresh adjudication [Paras 3, 12–14].

Decision: Appeal allowed – Final Order No.A/31463/2017 dated 11.09.2017 passed by CESTAT and Order-in-Appeal No.4 of 2004 (T) Cus dated 10.08.2004 set aside – Matter remanded to Commissioner (Appeals) for de novo consideration in accordance with law, taking into account clarification letter dated 10.05.2019 – No order as to costs – Pending miscellaneous petitions closed.

Caste Certificate – Adopted Child – Biological Parents Unknown – Child abandoned and adopted under Juvenile Justice (Care and Protection of Children) Act, 2000 – District Court passed adoption order declaring adoptive parents as legal parents and directing issuance of birth certificate accordingly – Competent Authority issued caste certificate in favour of adopted child on basis of adoptive mother’s Special Backward Category – Certificate cancelled on complaint and cancellation upheld by Scrutiny Committee – Held: Statute governing caste certificates does not expressly prohibit grant of caste certificate to adopted child – Legal effect of adoption must be considered [Paras 1–6].

Adoption – Legal Effect – Juvenile Justice Act, 2000 – Meaning of “adoption” under Section 2(aa) – Adopted child permanently separated from biological parents and becomes legitimate child of adoptive parents with all rights, privileges and responsibilities – Adoption under Section 41 meant for orphaned, abandoned and surrendered children – Once adoption order is passed by competent court, legal fiction operates fully – Committees failed to consider this statutory effect [Paras 8–14].

Caste Determination – Adoptive Parents’ Status – When caste of biological parents is unknown – Adopted child must be treated as belonging to caste of adoptive parents – Otherwise child’s legal and social status would remain uncertain – Interpretation of Caste Certificate Act, 2000 must be harmonised with Juvenile Justice Act, 2000 – Adoption order and consequential birth record constitute valid foundation documents [Paras 6, 11–14].

Precedent – Applicability – Division Bench decision in Dr. Sonal Pratapsingh Vahanwala v. Deputy District Collector followed – Supreme Court observations in Rameshbhai Dabbhai Naika v. State of Gujarat relied upon – Principles governing effect of adoption equally applicable to adoption under Juvenile Justice Act [Paras 4, 7].

Decision: Writ Petition allowed – Orders of Sub-Divisional Officer dated 21/02/2018 and Caste Scrutiny Committee dated 31/12/2018 set aside – Scrutiny Committee directed to issue caste validity certificate to adopted child as belonging to Special Backward Category within four weeks [Paras 14, Order].

Constitutional Law – Right to Protest – Regulation of Place and Time – No Absolute Right to Demonstrate at Chosen Venue – Appellant, an elected MLA, sought permission to hold peaceful sit-in demonstration in front of Nabanna, State Headquarters – Police rejected permission – Learned Single Judge permitted demonstration at alternative venue with conditions – Challenge in intra-court appeal – Held: Fundamental right under Article 19 is not absolute – Freedom of speech and assembly subject to reasonable restrictions under Article 19(2) and 19(3) – Right to protest does not include an indefeasible right to hold demonstration at any place and at any time of choice – State is competent to regulate place, time and manner of protest in public interest – Refusal to permit protest in front of Nabanna does not amount to infringement of Article 19 [Paras 15–20].

Public Order – Prohibitory Orders – Section 144 Cr.PC./Section 163 BNSS – Challenge Mandatory for Judicial Scrutiny – Prohibitory order under Section 163 BNSS issued for metropolitan area of Howrah was not challenged by appellant – In absence of specific challenge, legality, validity and propriety of prohibitory order cannot be examined by appellate court – Remedy against prohibitory order lies before competent Magistrate as recognised by Supreme Court – Argument against invocation of Section 144/163 rejected [Paras 14, 18].

Administrative Law – Judicial Review – Interference with Discretion of Authorities – Courts will not interfere with administrative decisions regulating demonstrations unless action is patently illegal, without jurisdiction or actuated by mala fides – View taken by learned Single Judge permitting protest at alternative site with conditions held to be a plausible and reasonable view – No ground made out for interference in intra-court appeal [Paras 21].

Precedent – Right of Assembly – Harmonious Reading of Supreme Court Judgments – Supreme Court decisions in Himmat Lal K. Shah, Babulal Parate, Railway Board v. Niranjan Singh, Ramlila Maidan (In Re) and Shaheen Bagh (In Re) consistently hold that right of assembly is subject to regulation – Demonstrations may be restricted to maintain public order and balance competing rights – Reliance on earlier permissions granted in other cases held to be fact-specific and not conferring parity as a matter of right [Paras 16–20].

Decision: Intra-court appeal and connected application dismissed – Order of learned Single Judge affirmed – No interference warranted – Urgent certified copy directed to be supplied on compliance of formalities.

Civil Suit – Recovery of Money – Friendly Loan – Promissory Notes – Plaintiff claimed recovery of ₹50 lakhs advanced as interest-free friendly loan to deceased borrower – Two promissory notes executed for consolidated amounts of ₹45 lakhs and ₹5 lakhs – Defendants denied loan and alleged forgery – Held: Promissory notes valid in law – Signatures of executant not specifically denied in pleadings – Minor discrepancies immaterial – Plaintiff entitled to decree for recovery [Paras 18–19, 24].

Negotiable Instruments – Undated Cheques – Evidentiary Value – Five undated cheques with blank payee name issued by deceased borrower – Cheques not constituting bills of exchange – However total amount matched promissory notes – Held: Though unenforceable as cheques, documents had corroborative value supporting existence of debt [Paras 11(i), 20].

Evidence – Proof of Signatures and Handwriting – Burden of Proof – Plaintiff summoned bank witness to prove signatures on cheques – Defendants neither denied signatures specifically nor produced counterfoils or specimen signatures – No evidence led to disprove handwriting – Held: Initial onus discharged by plaintiff – Defendants failed to rebut – Preponderance of probabilities favoured plaintiff [Paras 21–24].

Civil Trial – Pleadings – Effect of Absence of Specific Denial – Written statement did not specifically plead that signatures or handwriting on promissory notes were forged – No steps taken for expert comparison – Held: Defendants could not be permitted to challenge execution at stage of arguments [Paras 19, 23].

Standard of Proof – Civil Proceedings – Civil suits decided on balance of probabilities – Trial Court correctly appreciated oral and documentary evidence – No perversity or infirmity found in decree for principal amount [Para 24].

Interest – Pendente Lite Interest – Section 34 CPC Principles – Trial Court granted future interest but denied pendente lite interest without reasons – Held: Successful plaintiff entitled to pendente lite interest even if promissory notes did not stipulate interest – Interest awarded @ 9% per annum from date of suit till decree [Paras 25–27].

Costs – Award of Costs – Successful Party – Trial Court failed to award costs despite plaintiff succeeding – Earlier order recorded that Local Commissioner’s fee to be recovered as costs – Held: Plaintiff entitled to full costs including remuneration of Local Commissioner [Para 28].

Appellate Jurisdiction – Section 96 CPC – No error in appreciation of evidence by Trial Court – Money decree upheld – Cross-objections partly allowed on interest and costs [Paras 29–30].

Decision: Appeal dismissed – Decree for ₹50 lakhs upheld – Cross-objections allowed – Pendente lite interest @ 9% p.a. granted – Costs awarded – Registry directed to release balance deposited amount with accrued interest to plaintiff [Paras 29–31].

Criminal Law – Section 482 Cr.P.C. – Quashing of Summoning Order – Defamation by Media Telecast – Applicants, Editor, Reporter and Anchor of News18 Punjab, sought quashing of summoning order in complaint alleging defamatory news telecast against an IPS officer – Allegation that applicants projected complainant as receiving illegal money from criminals – Magistrate issued summons after recording statements under Sections 200 and 202 Cr.P.C. – Held: At the stage of Section 482 Cr.P.C., High Court cannot evaluate evidence or conduct a mini-trial – Matter requires adjudication during trial [Paras 1–3, 24–28].

Defamation – Media Trial – Applicability of Exceptions to Section 499 IPC – Applicants contended that telecast was fair reporting and protected by exceptions under Section 499 IPC – Held: Benefit of exceptions to defamation is a matter of defence and cannot be examined at the stage of quashing under Section 482 Cr.P.C. [Paras 10–12, 26].

Summoning Order – Scope of Interference under Section 482 Cr.P.C. – Magistrate considered inquiry report, statements of complainant and witnesses, and relevant materials before issuing summons – Held: When prima facie case is disclosed and due application of mind is evident, inherent jurisdiction should not be exercised to stifle prosecution [Paras 23–27].

Parity with Co-Accused – Effect of Supreme Court Order – Similar quashing order in favour of another news channel set aside by Supreme Court in SLP (Crl.) No.14790 of 2023 – Supreme Court held that Magistrate had considered inquiry report and relevant material and discretionary relief under Section 482 Cr.P.C. was not warranted – Held: Present case stands on same footing and applicants not entitled to quashing [Paras 18–23].

Principles Governing Quashing – No Mini Trial – Reliance placed on Neeharika Infrastructure, Aryan Singh, Sampelly Satyanarayana Rao – Held: While considering quashing, Court must proceed on allegations in complaint as they stand and cannot assess reliability or truthfulness of allegations [Paras 26–28].

Decision: Application dismissed – Summoning order dated 12.12.2018 and criminal proceedings to continue – No interference under Section 482 Cr.P.C. – No order as to costs.

Family Law - Domestic Violence Act – Daughter as “aggrieved person” – Maintainability – Petition under Section 12 DV Act filed by minor daughter (through maternal grandmother) seeking protection, residence/monetary relief, maintenance and compensation – Father challenged maintainability contending “aggrieved person” under Section 2(a) refers to “woman” and not “child” under Section 2(b) and that daughter cannot invoke DV Act – High Court noted precedents cited on both sides (including Prabha Tyagi and Menti Lakshmi) and proceeded to examine case on merits of proof of domestic violence rather than non-suiting solely on maintainability [Paras 2–4, 11–13, 29–33].

Domestic Relationship – Daughter within Section 2(f) – Contention that Section 2(f) contemplates relationship of marriage / in nature of marriage and hence daughter excluded – Rejected by High Court noting inclusive phrase “or are family members living together as a joint family” – Daughter can fall within domestic relationship definition [Para 31].

Revisional Jurisdiction – Concurrent findings – Interference for perversity – Scope under Sections 397/401 CrPC reiterated relying on Amit Kapoor and State of Tamil Nadu v. R. Soundirarasu – Interference warranted only where findings are grossly erroneous / no evidence / ignoring material evidence / arbitrary or perverse and no re-appreciation as a rule – However, court may refer to record to test whether findings are “based on no evidence” or “contrary to evidence” [Paras 35–36].

Proof of Domestic Violence – Onus and evidentiary evaluation – DV Court and Appellate Court granted protection, return of stridhan, maintenance (Rs.15,000/- p.m. till marriage) and compensation (Rs.10 lakhs) principally drawing adverse inference as respondent-father did not present himself for cross-examination (his evidence struck off) – High Court held DV Act does not cast onus on respondent to disprove allegations – Mere failure to appear for cross-examination cannot by itself establish domestic violence – Courts below erred in effectively shifting burden [Paras 42, 46–47, 49].

Perversity – Findings contrary to material record – High Court found serious doubt in allegations of murder/sexual abuse: (i) police filed B-report in murder complaint and (ii) respondent was acquitted in POCSO/sexual abuse case (Spl.CC No.163/2013 judgment dated 28.01.2020) – Pleadings regarding sexual abuse lacked particulars (date/place) – PW.1 (grandmother) admitted no complaint prior to daughter’s death; admitted children were with her from 26.11.2012 to 27.01.2013; admitted multiple rape cases involving PW.2 as victim – Deposition marked (Ex.R13) showed admission that life in Bengaluru was “happy and pleasant” till mother’s death – These materials undermined domestic violence narrative – Hence concurrent findings holding domestic violence “proved” were held perverse and unsustainable [Paras 37–45, 48–49].

Reliefs under DV Act – Quantification without reasons – High Court noted that aside from noting petitioner’s expenses and respondent’s means, DV Court gave no disclosed basis/reasons for quantification of maintenance/compensation, further weakening sustainability of orders [Para 46].

Decision – Revision allowed – Orders of DV Court dated 19.07.2023 (Crl.Misc.No.42/2013) and Appellate Court dated 28.02.2025 (Crl.A.No.25220/2023) set aside [Paras 49–50].

Defamation – Cyber / Online Defamation – Territorial Jurisdiction – Section 19 CPC – Suit filed alleging reputational harm due to allegedly defamatory content in a web series streamed nationwide – Plaintiff pleaded accessibility and effect of content across India including Delhi – Held: In cases of online defamation, “wrong done” occurs where defamatory content is accessed and consumed by third parties who know the plaintiff and in whose esteem his reputation is lowered – Mere nationwide accessibility of online content does not confer jurisdiction everywhere [Paras 16–21].

Civil Procedure – Section 19 CPC – “Wrong Done” – Includes Effect and Consequences – Expression “wrong done” includes not only the act of defamation but also its effect and consequences – However, such effect must be real and not speculative – Jurisdiction cannot be founded on a mere possibility or tendency of harm [Paras 29, 63].

Defamation Jurisdiction – Natural Forum and Unnatural Forum – Ordinarily, reputation of an individual is presumed at place of residence and of a corporation at its registered office – These constitute “natural forums” where specific pleadings of third-party perception may not be required – When suing at an “unnatural forum”, plaintiff must plead specific facts showing reputational harm in the eyes of persons at that place [Paras 30–31].

Cyber Defamation – Merger Rule (Tejpal Principle) – Where the place where the wrong is done coincides with the place where the defendant resides or carries on business, plaintiff has no option and must sue only at that place – Plaintiff cannot rely on the fact that wrong was also done elsewhere to institute proceedings in another forum – Section 19 CPC gives an option only when the place of wrong and defendant’s residence are different [Paras 33–36, 66.2(c)].

Cyber Defamation – Maximum Wrong Rule – In cases where wrong is done in multiple jurisdictions and not at the place of defendant’s residence, suit must ordinarily be filed where maximum harm is caused, usually the plaintiff’s place of residence or registered office – Departure permissible only if pleaded and shown that harm at the natural forum is minuscule compared to another place [Paras 38–39, 66.2(d)].

Forum Shopping – Clever Drafting – Jurisdiction – Courts must read plaint meaningfully and not formally – Clever drafting to create illusion of jurisdiction, including impleadment of unnecessary or improperly described parties, cannot confer territorial jurisdiction – Jurisdiction cannot be engineered to bypass binding precedent [Paras 51–54, 65].

Impleadment of Parties – Abuse of Process – Defendant impleaded only to create jurisdictional nexus held to be neither proper nor necessary – Misdescription and absence of pleaded role in alleged defamation disentitled reliance on such impleadment for jurisdiction [Para 65].

Application of Tejpal Decision – Binding Precedent – Principles laid down in Escorts Ltd. v. Tejpal Singh Sisodia reaffirmed and explained – Coordinate Bench decisions are binding and cannot be bypassed unless referred to a larger Bench – Merger Rule and Maximum Wrong Rule evolved to prevent libel tourism and forum shopping [Paras 34–49].

Maintainability – Lack of Territorial Jurisdiction – Plaintiff and main contesting defendants were residents of Mumbai – As per plaintiff’s own pleadings, alleged defamatory content was published and its effect felt across India including Mumbai – Held: Wrong was done at Mumbai where defendants reside – Merger Rule squarely applies – Delhi High Court lacks territorial jurisdiction [Paras 64–66].

Decision: Plaint returned under Order VII Rule 10 CPC for presentation before competent court – Liberty granted to plaintiff to seek appropriate directions under Order VII Rule 10A CPC – Pending applications disposed of.

Medical termination of pregnancy - Reproductive Rights – Sexual Assault Survivor – Medical Termination of Pregnancy – Second Trimester – Right to Reproductive Autonomy, Privacy and Dignity – Petitioner, a victim of sexual assault and minor at the time of incident, approached the High Court seeking medical termination of pregnancy and allied reliefs – Contention that continuation of pregnancy would severely prejudice her mental and physical well-being – Reliance placed on constitutional guarantees and judicial precedents recognising a woman’s right to make reproductive choices – Held: Victim of sexual assault is entitled to seek termination of pregnancy subject to medical opinion, keeping in view her dignity, autonomy and mental health [Paras 1–5].

Medical Termination of Pregnancy – Role of Medical Board – Judicial Directions – Direction sought to constitute a Medical Board to examine the petitioner and opine on feasibility of termination – State submitted readiness to comply with any direction of the Court – Held: Second respondent directed to forthwith constitute a Medical Board and make necessary recommendations, and if opinion favours termination, to take expeditious steps for the procedure [Paras 6–8].

Forensic Evidence – Preservation of Foetus – Criminal Investigation – Prayer for preservation of terminated foetus/product of conception for DNA analysis and investigation in FIR registered for sexual assault – Held: Foetus to be preserved in accordance with existing protocols for purposes of investigation and trial [Para 9].

Victim Compensation – Sexual Assault – Karnataka Victim Compensation Scheme, 2011 – Claim for interim compensation of Rs.3,00,000/- – Held: Karnataka State Legal Services Authority directed to scrutinise the matter and release compensation of Rs.3,00,000/- to the petitioner in terms of the Scheme [Para 10].

Decision: Writ Petition allowed – Directions issued for constitution of Medical Board, expeditious decision on termination of pregnancy, preservation of foetus for forensic purposes, and release of compensation of Rs.3,00,000/- to the petitioner.

Criminal Law – Murder – Conviction Based on Eye-Witness Testimony – Ocular Evidence Accepted – Appellant convicted under Section 302 IPC for murdering the deceased with a billhook following a long-standing property dispute – Conviction based on the direct and credible testimony of PW2 (daughter of the deceased), who witnessed the attack and heard dying declaration – Court found her testimony to be of “sterling witness” quality – Fully corroborated by medical evidence and other witnesses – Held: Conviction sustainable based on ocular and corroborative evidence – No reason to disbelieve prosecution case [Paras 7–10]

Evidence Act – Dying Declaration – Section 32 – Admissibility – PW2 testified that the deceased stated before death that appellant inflicted the injuries – Held: Such statement qualifies as dying declaration – Supports conviction independently and corroborates eye-witness account [Para 10]

Evidence Act – Res Gestae – Section 6 – Spontaneous Statements Admissible – Statements made by deceased, accused, and PW2 during or immediately after the incident accepted as part of same transaction – Held: Admissible under res gestae exception to hearsay rule – Adds evidentiary value to PW2's testimony [Para 10]

Criminal Procedure – Blood Group Discrepancy – Contamination Explained – Blood group mismatch between postmortem report and chemical analysis report explained as due to bacterial contamination – Doctor’s explanation based on authoritative forensic literature accepted – Held: No impact on core prosecution case based on direct evidence – Scientific inconsistency not fatal [Paras 11–12]

Criminal Law – Right to Private Defence – No Evidence to Support – Appellant pleaded self-defence claiming deceased attacked first – No medical evidence of injuries on accused – Property not under immediate threat – Held: No proof that appellant was not aggressor – Plea of private defence rejected [Para 14]

Appeal – Scope of Interference – Concurrent Findings – Trial court had carefully appreciated all material – High Court affirmed conviction after independent review – Held: No perversity or miscarriage of justice – Conviction and sentence upheld [Para 14]

Decision: Appeal dismissed – Conviction under Section 302 IPC upheld – Life imprisonment and fine confirmed – Court affirms trial court judgment based on credible eye-witness evidence, dying declaration, and medical corroboration – Plea of private defence and reliance on forensic discrepancy rejected.