Criminal Law - Cheating – Ingredients of Section 420 IPC – Conviction Unsustainable – Set Aside – Acquittal - The trial court convicted the appellant for the offence under Section 420 IPC based on the complainant’s allegation that the appellant, under the false promise of marriage, had sexual relations and took money from her and her family – Held: Mere allegation of taking money without documentary evidence or corroboration is insufficient to establish the offence under Section 420 IPC – Essential ingredients such as dishonest inducement and delivery of property with resultant wrongful loss were not established – Conviction set aside [Paras 10-23].

Cheating – Requirement of Dishonest Inducement – Mere Relationship Dispute Not Sufficient – The court reiterated that a deceitful act must be coupled with dishonest inducement leading to delivery of property or valuable security – The relationship and subsequent disputes cannot be stretched into an offence of cheating in absence of conclusive proof of inducement or fraudulent intention at inception [Paras 18-22].

Supreme Court Precedent – Applied – Mariam Fasihuddin & Anr. vs. State by Adugodi Police Station & Anr., 2024 LiveLaw (SC) 53 – The Calcutta High Court relied upon the Supreme Court's observation that mere deceit or false promise without delivery of property does not satisfy the offence under Section 420 IPC [Para 20].

Decision – Conviction Set Aside – Appeal Allowed – The impugned judgment dated 22.09.2015 convicting the appellant under Section 420 IPC is quashed – The appellant is discharged from bail bonds and set at liberty if not required in any other case [Paras 23-26].

Criminal Law - Section 138, 142 of the Negotiable Instruments Act – Cheque Dishonour – Maintainability – Complaint Filed by Manager in Personal Capacity – Complaint Not Maintainable – The cheque was issued towards the liability of Kerala Roadways Ltd. – Held: The complainant, being the branch manager, was not the ‘payee’ or ‘holder in due course’ as defined under Sections 7 to 9 of the N.I. Act – Only the company as the payee, represented through its authorised officer, could have maintained the prosecution – A person cannot sue in his individual capacity for the dues of a firm or company unless it is a proprietorship concern – Complaint filed by the manager personally is legally unsustainable [Paras 10-11].

Negotiable Instruments Act – Section 138 r/w Section 142 – Locus Standi – Complaint Must Be Filed by Payee or Holder in Due Course – The High Court reaffirmed that Section 142 mandates that the complaint under Section 138 must be filed by the ‘payee’ or ‘holder in due course’ – When the cheque is issued in favour of a firm or company, the complaint must be in the name of the firm, represented by an authorised officer – Filing it in personal capacity of an employee is not permitted under law – Trial court’s acquittal justified [Paras 10-11].

Decision – Appeal Dismissed – The High Court upheld the trial court’s judgment acquitting the accused – The appeal filed by the complainant is dismissed as the prosecution was defective, lacking the necessary locus standi as required under the N.I. Act [Para 11].

Criminal Law - Murder – Section 302, 304 Part II, 394, 452, 120B, 397 of the IPC - Conviction Altered – Presumption under Section 114(a) Evidence Act – Recovery of Stolen Gold Ornaments – Held: Circumstantial evidence proved that accused 1 robbed the deceased’s gold ornaments and caused her death while committing robbery – However, absence of intent to kill or cause such bodily injury as likely to cause death – Conviction under Section 302 IPC altered to Section 304 Part II IPC – Sentence of 10 years rigorous imprisonment with fine imposed [Paras 31-38].

Criminal Law – Murder or Culpable Homicide – Distinction – Death Caused During Robbery by Smothering – Held: No intention to cause death proved – Death resulted from knowledge that act of smothering is likely to cause death – Act does not fall under 'Fourthly' clause of Section 300 IPC – Hence culpable homicide not amounting to murder under Section 304 Part II IPC [Paras 34-37].

Circumstantial Evidence – Recovery and Call Data Records – Approver’s Testimony – Validity – Held: Testimony of approver PW1 corroborated by recovery of stolen gold, identification by witnesses, and mobile call records – Compliance with Section 65B of Evidence Act regarding electronic records affirmed – Call data admissible [Paras 25-29].

Evidence Act – Section 65B Certificates – Validity – Challenge to the sufficiency of electronic evidence certificate rejected – Certificates specifying server and software met statutory requirements – Court relied on precedent in Lijo Joy v. State of Kerala [2020 SCC OnLine Ker 25201] to uphold admissibility [Para 26].

Approver Testimony – Legality of Tender of Pardon – Held: Procedure under Section 306 CrPC does not require confession under Section 164 CrPC – Once pardon is tendered, approver becomes a prosecution witness – Contention against admissibility of approver’s testimony rejected [Paras 27-28].

Acquittal of Co-Accused – Interference by Appellate Court – Principles Reiterated – Held: Acquittal of accused 3 by trial court based on lack of corroborative evidence upheld – Prosecution failed to establish complete chain of circumstantial evidence – Presumption of innocence strengthened post-acquittal – No interference warranted [Paras 39-45].

Decision – Crl.A No. 827/2023 partly allowed – Conviction under Section 302 IPC altered to Section 304 Part II IPC with rigorous imprisonment for 10 years and fine of ₹25,000 – Crl.A No. 943/2023 filed by State against acquittal of accused 3 dismissed [Final Para].

Partition Suit – Will – Earlier Declaratory Decree – Will Validated – The plaintiffs filed a suit for partition claiming Palaniammal died intestate – Defendants relied on an unregistered Will dated 05.08.1996 bequeathing life interest to first defendant and remainder to his sons – The Will was upheld in prior decree in O.S.No.549 of 2004 which attained finality – Another declaratory decree in O.S.No.8 of 2010, though allegedly set aside, did not impact the finality of the earlier decree – Held: Will valid – Plaintiffs cannot claim share ignoring the Will [Paras 14-24].

Res Judicata – Prior Declaratory Decree – Ex Parte Decree – Binding Effect – The ex parte decree in O.S.No.549 of 2004 declaring life interest based on the Will was not challenged – It attained finality and is binding on the plaintiffs – Subsequent claims challenging the Will are barred [Paras 16-19, 24].

Limitation – Ouster – Continuous Possession by Defendants – The trial court correctly held that plaintiffs were ousted from possession since 1994 when the first plaintiff separated – Defendants proved continuous and exclusive possession – Suit for partition is barred by limitation [Paras 11, 24].

Property Law – Life Interest and Alienation – Whether Sale Valid – Though the Will only conferred life interest to the first defendant and his wife, the sale deed dated 16.02.2012 (Ex.B1) was not challenged by the co-remainderman (second defendant) – The sale in favour of third defendant stands validated under the circumstances [Para 23].

Appeal – Second Appellate Interference – No Error Found – The trial court correctly relied on documentary evidence including Will, earlier decrees, and continuous possession – No perversity in the trial court findings – Appeal dismissed [Paras 24-25].

Labour Law - Employees’ Compensation – Course of Employment – Fall from Tree – Employment Relationship Established – Appellant contended that the respondent fell from a jackfruit tree while plucking fruit, not from a palm tree in the course of toddy tapping – Held: Based on the totality of evidence, including admission of the presence of a palm tree on the relevant property and the respondent’s regular toddy tapping activity, the Commissioner rightly found that the accident occurred in the course of employment – No perversity in appreciation of evidence – Substantial Question of Law No.1 answered against the appellant [Paras 12-15].

Employer-Employee Relationship – Standard of Proof – Preponderance of Probability – Strict rules of evidence not applicable in welfare legislation – Court reiterated that once employment as toddy tapper is admitted and presence at site is linked to work, claim is maintainable – Followed Ravi Madhavan v. Shekhara Panicker, 2003 (2) KLT SN 38 and Fulmati Dhramdev Yadav v. New India Assurance Co. Ltd., 2023 (4) KLT 1174 (SC) [Paras 13-15].

Quantification of Compensation – Remand Direction Ignored – Held: Commissioner erred by awarding the same compensation as in the earlier set-aside order without independent adjudication – No reasoning recorded for quantum under various heads – Remand order was for fresh consideration, not limited to cause of accident alone – Award set aside for limited purpose of quantifying compensation afresh with reasons – Substantial Question of Law No.2 answered in favour of appellant [Paras 16-17].

Documentary Evidence – Wound Certificate – Non-availability Not Fatal – Despite remand for production of wound certificate, same could not be produced due to its destruction by the hospital – Held: Applicant made reasonable efforts; adverse inference cannot be drawn – Commissioner rightly proceeded on other available evidence [Paras 12].

Decision – Appeal Partly Allowed – Finding on occurrence of accident in the course of employment upheld – However, award set aside to the limited extent of quantification of compensation – Matter remanded back to the Commissioner to compute amounts under different heads with detailed reasoning [Paras 17-19].

Criminal Law – Quashing of FIR – Section 22(A) of the NDPS Act - Sections 18(a), 18(b), 18(c), 27(b)(ii), 28, 65(17) of the Drugs and Cosmetics Act – Possession of Codeine-based Syrup – Proceedings Quashed – FIR registered under IPC, Drugs and Cosmetics Act, and NDPS Act alleging illegal possession of codeine-based cough syrup bottles from petitioner’s medical shop – Chemical Analyst’s report confirmed that codeine content was within permissible limits – Held: When the substance is within prescribed medicinal limits, provisions of the NDPS Act are not attracted – No prima facie case – Proceedings quashed [Paras 3, 5, 8].

Drugs and Cosmetics Act – Bar on Police Investigation – Section 32 – FIR Not Maintainable – Held: As per Section 32 of the Drugs and Cosmetics Act and the law laid down in Union of India v. Ashok Kumar Sharma, police cannot register FIR or investigate offences under Chapter IV of the Act – Complaint must be instituted by Drug Inspector – Inclusion of NDPS or IPC offences does not override the mandatory procedural safeguard – FIR and chargesheet against petitioner liable to be quashed [Paras 4, 7].

Indian Penal Code – Sections 276 and 328 – Ingredients Not Satisfied – Held: Allegation that certain syrup bottles had batch number and price scratched does not attract offence under Section 276 IPC – No sale of medicine as a different drug proved – Section 328 IPC not attracted as there is no mens rea to cause harm – FIR under these sections not sustainable [Paras 6-7].

NDPS Act – Applicability of Hira Singh Judgment – Distinction Made – Held: Ratio in Hira Singh that total mixture weight including neutral substances be considered for quantity applies where there is a narcotic mixture – In this case, no neutral substance shown mixed with codeine syrup – Codeine is not prohibited if within therapeutic limits – Chemical analysis confirmed compliance – No offence under NDPS Act made out [Paras 5, 8].

Quashing of Proceedings – Abuse of Process – Held: Two separate incidents wrongly clubbed – No nexus established between petitioner and seizure of tablets from co-accused – Cough syrup seizure unrelated to accused in FIR – Proceedings amount to abuse of law – Power under Section 482 CrPC rightly exercised to quash proceedings [Paras 6, 8].

Decision – Criminal Writ Petition Allowed – FIR in Crime No. 211/2020 registered with City Chowk Police Station, Aurangabad and Special Case No. 357/2020 pending before Special Judge, Aurangabad quashed and set aside as against petitioner Rupesh Pradip Bharuka [Para 8].

Custom Law - Section 112(a) & (b) of the Customs Act, 1962 – Revocation of Customs Broker License – Misdeclaration in Bills of Entry – Violation of Regulation 10(a), 10(d), 10(e), 10(m), and 10(n) of CBLR, 2018 – License Revocation Upheld – Appellant misdeclared consignor details as 'Ministry of Foreign Affairs, Abu Dhabi' to facilitate clearance of gold smuggled under diplomatic cargo cover – Investigations revealed knowledge on part of appellant that consignor was a private individual and not the Ministry – Gross negligence and breach of obligations under CBLR – Revocation justified [Paras 13-14].

Natural Justice – Denial of Cross Examination – Not Sustainable Ground – Appellant requested cross-examination only at the final reply stage, not earlier – Tribunal held officers involved merely in routine clearance based on declared documents and not witnesses to the offence – No right to cross-examine such officers when no statement from them forms the basis of proceedings – Held: Refusal of cross-examination valid, not violative of Regulation 17(4) [Para 9].

Delay in Enquiry Report – Regulation 17(5) of CBLR – Directory Not Mandatory – Tribunal held that delay in submission of enquiry report beyond 90 days did not prejudice appellant since license was not suspended and business operations continued – Held: Timeline in Regulation 17(5) is directory in nature under facts of this case [Paras 10-11].

Documents and Procedural Fairness – Supply of Documents – Appellant received all documents referred to in show cause notice and enquiry report – No violation of natural justice – Tribunal rightly held appellant not entitled to additional documents beyond what was relied upon by the department [Para 12].

Economic Offence – Customs Broker's Role – Breach of Trust – Customs Brokers occupy fiduciary position requiring high degree of diligence – Tribunal and High Court emphasized that relationship between Customs and Broker is one of utmost trust – Once broken due to involvement in serious offences like gold smuggling, reinstatement of license not warranted – Appeal dismissed, revocation upheld [Paras 14-15].

Decision – Customs Appeal Dismissed – Questions of law answered in favour of Revenue and against the appellant – Tribunal's order revoking license and imposing penalty confirmed [Final Para].

Export Law  - Export Incentives – Cash Compensatory Support (CCS) Scheme – Equivalence of Product Classification – Denial of CCS benefit quashed – Petitioners were denied CCS for exports made between 22 June 1989 to 8 May 1991 on the ground that ‘Castor Oil First Special’ was not the same as ‘Castor Oil Medicinal’ after the change in testing method to TLC test – Held: Change in testing methodology does not alter the nature of the goods – The Co-ordinate Bench’s earlier decision in W.P. No. 871 of 1994 on an identical issue relating to duty drawback is squarely applicable – Respondents cannot retrospectively deny the benefit – Rejection order dated 29 October 1993 quashed [Paras 9-13, 16].

Contracts Pre-dating Policy Changes – Benefit of Previous Scheme Applies – Where export contracts were entered into prior to 23 June 1989, subsequent changes in testing methods or classification cannot deprive exporters of benefits under the scheme applicable at the time of contract – Supported by precedent cases including Union of India v. Cosmique International and others – Respondents’ reliance on subsequent circulars misplaced – Benefit of CCS upheld for contracts executed before the change [Paras 14, 18].

Technical Equivalence – Product Remains Same Despite Test Change – Technical expert reports confirm that ‘Castor Oil Medicinal’ and ‘Castor Oil First Special’ are chemically the same despite the change in testing method from Carbon Disulphide to TLC – The Government’s own Circular dated 8 May 1991 equates both under the same entry for CCS benefits – Hence, denial of benefit prior to this date unjustified [Paras 17, 19].

Retrospective Withdrawal of Export Incentives – Not Permissible – Following settled law in Mazda International Pvt. Ltd. v. Union of India, retrospective withdrawal of export benefits is impermissible unless expressly empowered – Once rates are fixed, authorities cannot alter them retrospectively to deny accrued benefits – Respondents’ action in amending earlier approvals with retrospective effect is ultra vires [Paras 10-11].

Decision – Petition Allowed – The order dated 29 October 1993 rejecting the CCS claim is quashed – Respondents directed to refund Rs. 4,33,75,866/- within eight weeks, failing which the amount will carry interest at 6% per annum from 01/09/2025 until payment – No order as to costs [Para 20].

Criminal Writ – Sect. 396 of the BNSS - Custodial Death – Judicial Inquiry – Already Conducted – Request Declined – The petition sought a judicial inquiry into the custodial death of the petitioner’s son, who died following a gang fight inside Tihar Jail – Held: An inquest was conducted by the Metropolitan Magistrate, and FIRs were registered – Trial concluded with acquittal of all accused – In view of the passage of 12 years and completion of prior inquiry, no further judicial inquiry warranted.

Victim Compensation – Definition of ‘Dependent’ – Inclusive Interpretation – Relief Granted – The petitioners, siblings and grandchildren of the deceased, sought compensation under the Delhi Victim Compensation Scheme – Respondents contended that ‘Dependent’ includes only wife, husband, parents, grandparents, unmarried daughters, and minor children – Held: The definition of ‘Dependent’ in Clause 2(b) DVCS is inclusive, not exhaustive – Applying principles of beneficial interpretation, the Court held siblings (whether married or unmarried) and their children are eligible dependents – Compensation cannot be denied merely on account of marital status.

Victim Compensation – Right Independent of Conviction – State Liability Affirmed – Relying on judgments including Suresh v. State of Haryana and Nilabati Behera v. State of Orissa, the Court held that compensation is a public law remedy under Article 21 – It is independent of conviction or acquittal and aimed at rehabilitation of victims or dependents – The failure of the State to prevent custodial violence imposes a constitutional obligation to compensate.

Decision – Judicial Inquiry Declined – Compensation Directed – The Court declined the prayer for fresh judicial inquiry but directed that the Delhi State Legal Services Authority (DSLSA) assess and grant compensation to the petitioners as eligible dependents under the DVCS within two months – Petition partly allowed .