Customs Law – Valuation of Imported Goods – Assessment and Penalties – The Supreme Court addressed the dispute over the valuation of imported camera stabilizer devices and the applicability of penalties under the Customs Act, 1962. The Court scrutinized the adjudication process, the comparison of the imported goods with previous imports, and the determination of assessable value under the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. [Para 1-4, 8-9]

Validity of Valuation by Customs Authorities – upheld – The Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) which had restored the order-in-original of the adjudicating authority. It was held that the imported goods were correctly assessed as being identical/similar to previously imported goods, thereby justifying the rejection of the declared transaction value and the revised assessment. [Para 8-9]

Challenge of Limitation Period for Appeal – considered – The Court discussed the issue of whether the appeal by the Revenue was barred by limitation, considering the time taken by the Committee of Commissioners to exercise their power under Section 129A(2) of the Customs Act. It was held that the decision was taken within a reasonable time frame, given the extraordinary circumstances of the COVID-19 pandemic. [Para 7]

Imposition of Penalties – justified – The Supreme Court found no error in the imposition of penalties on the appellant under Sections 112(a) and 114AA of the Customs Act for misdeclaration and undervaluation of imported goods. [Para 10]

Decision – Appeal Dismissed – The Supreme Court dismissed the appeal of M/s Global Technologies and Research, affirming the decisions of the CESTAT and the adjudicating authority in assessing the value of the imported goods and imposing penalties. [Para 10]

Interpretation of Three Vintage Legislations – The judgment focuses on the interpretation and harmonious construction of the Maharashtra Hereditary Offices Act, 1874, Maharashtra Tenancy and Agricultural Lands Act, 1948, and Maharashtra Revenue Patels (Abolition of Offices) Act, 1962 in relation to the rights over Watan lands [Paras 1, 14, 17, 20, 21].

Tenancy Rights under Watan Lands – The Court examined whether the tenancy of lands held under Watan rights was legally subsisting on the date of enactment of the Abolition Act, and its impact on the rights of tenants and Watandars [Paras 7, 8, 11, 22, 23, 30, 32, 33].

Application of Tenancy Act to Watan Lands – The judgment clarifies that the Tenancy Act applied to Watan lands, and the exemption provided under Section 88CA of the Tenancy Act ceased upon the enforcement of the Abolition Act [Paras 21, 22].

Rights of Tenants to Purchase Watan Lands – The tenants had the right to purchase the tenanted agricultural Watan lands under Section 32 of the Tenancy Act, as the exemption afforded by Section 88CA ceased with the Abolition Act. This right became operational when the Watan lands were regranted to the heirs of the original Watandar [Paras 23, 24, 27-29, 33].

Tenancy and Agricultural Lands – Applicability to Watan Lands – The court examined the applicability of the Maharashtra Tenancy and Agricultural Lands Act to Watan lands. It concluded that not all Watan lands were to be treated as Government lands, and the Tenancy Act applied to the subject Watan lands, excluding those assigned as remuneration for service under Section 23 of the 1874 Act. [Para 19-21, 23]

Validity of Tenancy Rights – Continuation Post Watan Abolition – It was held that the tenancy rights were lawfully subsisting on the appointed day under the Abolition Act. The tenants were entitled to exercise their statutory right to purchase these tenanted agricultural Watan lands under the Tenancy Act, following the cessation of exemption under Section 88CA of the Tenancy Act. [Para 22-24, 32-33]

Invalidity of Orders Under 1874 Act Post Introduction of Tenancy Act – The court deemed orders passed under Sections 5, 11, and 11A of the 1874 Act (concerning recovery of possession from tenants) invalid after the introduction of the Tenancy Act. The legal heirs of the original Watandar were not entitled to take lawful possession from the tenants under these provisions. [Para 31-33]

Rejection of Appellants' Claims – The appeal by the legal heirs of the original Watandar against the tenants was dismissed. The Court held that the legal heirs could not lawfully take possession of the lands from the tenants under Sections 5, 11, and 11A of the 1874 Act after the death of the original Watandar [Paras 32, 33].

Anticipatory Bail Rejection – Proclamation Under Section 82, Cr.PC – Non-Entitlement: When an accused, against whom a non-bailable warrant is pending and proceedings under Sections 82/83, Cr.PC are initiated, is not entitled to the relief of anticipatory bail. The appellants’ contention that their pending application for anticipatory bail should be considered on its merits, despite the issuance of a proclamation under Section 82, Cr.PC, was rejected. [Paras 4-6, 16, 24-26]

Absconding Accused – Definition and Legal Implications: An accused is considered absconding if they are hiding or concealing themselves to avoid arrest. Filing an anticipatory bail application does not equate to appearing before the court for proceedings under Section 82/83, Cr.PC. Physical appearance in court is crucial. [Paras 11, 20, 21]

Procedure After Filing Anticipatory Bail Application – No Statutory Bar: The pendency of an anticipatory bail application without interim protection does not bar a trial court from issuing a proclamation under Section 82, Cr.PC or taking steps under Section 83, Cr.PC. The Court may adjourn such applications without interim orders. [Paras 22-23]

Court’s Discretion in Granting Anticipatory Bail: The power to grant anticipatory bail is extraordinary and should be exercised in exceptional cases. The consistent disobedience of court orders, failure to appear, and evasion of arrest disentitle the accused from seeking the benefit of pre-arrest bail. [Paras 8, 24-25]

Decision – Appeal Dismissed: The Supreme Court upheld the High Court’s decision, noting the appellants’ consistent defiance of lawful court orders and attempts to delay proceedings. [Para 26]

Service Law – Judicial Review of Transfer Orders – The Supreme Court dealt with the extent of judicial review in transfer matters. The appellant contested the Division Bench's decision which set aside the Single Judge's order validating the transfer order. The Bench revisited the principles governing judicial review in cases of employee transfer. [Para 8-14]

Scope of Judicial Review in Transfer Cases – held – reaffirmed the limited scope of judicial review in transfer matters, emphasizing that judicial interference is justified only in instances of clear statutory violation, malafide action, or infraction of prescribed norms. It clarified that executive instructions related to transfers do not confer legally enforceable rights, thus restraining judicial overreach in transfer decisions. [Para 9-10, 14]

Distinction between Malafide in Fact and Malafide in Law – examined – The Court distinguished between malafide in fact and malafide in law, underscoring that mere recommendation by an MLA or MP does not per se vitiate a transfer order. It also noted that malafide must be specifically pleaded and proven, impacting the validity of the transfer order. [Para 6, 9.3]

Decision – Reversal of Division Bench Judgment – The Supreme Court set aside the judgment of the Division Bench, upholding the Single Judge's decision. It concluded that the Division Bench erred in its interpretation and application of principles relating to judicial review in transfer matters. The Court thus restored the Single Judge's order, maintaining the validity of the contested transfer order. [Para 13-14]

Administrative Actions – Need for Reasoned Decision-Making – The Supreme Court emphasized the importance of reasoned decision-making in administrative actions, especially in transfer cases. It observed that while decision-making authorities must apply their mind, the Courts' role is limited to checking compliance with legal and procedural norms. [Para 29, 13]

Decision – Civil Appeal allowed, setting aside the judgment of the Division Bench of High Court – Restoring the order of the learned Single Judge dismissing the writ petition. [Para 14]

Land Acquisition Compensation – Enhanced Compensation - analyzed the judgements of the Karnataka High Court relating to enhanced compensation for land acquired by the State for various irrigation projects. The Court reviewed the acquisition process and compensation awards made by the Special Land Acquisition Officer (SLAO), Reference Court, District Court, and the High Court for the acquired lands under different projects such as Bennethora, Amarja, and Lower Mullamari. The amounts varied significantly, leading to inconsistencies in compensation rates. [Para 4-7]

Land Acquisition Act, 1894 – Interpretation – The Court scrutinized the compensation determination process under the Land Acquisition Act, 1894, in the context of the acquisition for irrigation projects in Karnataka. The judgement includes an extensive analysis of the procedural history and judicial decisions at various levels, providing insight into the application of the Act in large-scale land acquisitions. [Para 5-7, 10-11]

Judicial Review – Consistency and Uniformity in Compensation – The Court observed a lack of consistency and uniformity in the compensation awarded by the High Court across different cases and projects. This observation was based on the earlier judgement in Annarao @ Anveerappa case, which led to remanding several cases for reconsideration. The Supreme Court emphasized the need for uniformity in awarding compensation, especially in cases related to the same broader acquisition. [Para 8, 14]

Remand to High Court – Fair and Uniform Compensation – The Court directed the remanding of the present cases to the High Court for a fresh and holistic review. The aim is to achieve uniformity in compensation awards for similarly situated landowners and ensure justice in the context of the subject acquisitions. The Court instructed the High Court to consider all relevant aspects without reducing compensation already paid in some cases. [Para 14-17]

Decision – The Supreme Court disposed of the civil appeals, directing a comprehensive re-examination by the High Court. The High Court is to reassess the compensation in accordance with legal principles and previous rulings, and to expedite the process considering the age of the acquisitions. [Para 17-18]

Navas convicted under Sections 302, 449, and 309 IPC for murdering four family members and attempting suicide – Death sentence modified to life imprisonment for 30 years without remission by High Court – Supreme Court reviews and reduces sentence under Section 302 IPC to 25 years without remission including the period already served. [Paras 1-2, 9, 12, 15, 60]

Circumstantial evidence solidly establishes Navas's guilt – Evidence includes witness testimonies, recovery of weapons, fingerprint analysis, and handwriting expert report linking Navas to the scene and the crime. [Paras 12(vi), 12(vii), 12(ix), 12(xi), 12(xiv)]

High Court's decision in reducing death penalty based on consideration of both aggravating and mitigating factors – Aggravating factors include premeditation, brutality, and multiple victims including a child and an elderly woman; mitigating factors include Navas's age (28 years), lack of profit motive, and conduct in jail. [Paras 58-59]

Supreme Court upholds conviction under Sections 302, 449, and 309 IPC – Modifies sentence under Section 302 to 25 years imprisonment without remission, inclusive of the period already served. [Para 60]

Labour Law – Regularization of Contract Labour – issue of regularizing contract workers who were engaged in permanent and perennial work at Mahanadi Coalfields Ltd. The court examined the nature of work performed by these workers and the validity of their claim for regularization in light of the National Coal Wage Agreement-IV and the Industrial Disputes Act, 1947. [Para 2-6, 14-16]

Settlement and Its Binding Nature – assessed – The Court evaluated the binding nature of the settlement arrived at under Rule 58 of the Industrial Disputes (Central) Rules, 1957, which regularized 19 out of 32 workers. It further scrutinized the applicability of this settlement to the remaining 13 workers and the jurisdiction of the Industrial Tribunal in the light of Sections 18(1), 19(2), and 36 of the Industrial Disputes Act. [Para 10, 13-17]

Nature of Work – Perennial and Regular – held – The Court affirmed the findings of the Industrial Tribunal and the High Court that the nature of work performed by the 13 workers, similar to the 19 regularized workers, was regular and perennial. This was substantiated by the evidence of management witnesses, leading to the conclusion that there was no substantial distinction in the nature of work between the regularized and non-regularized workers. [Para 18-21]

Right to Regularization – upheld – The Supreme Court held that the 13 workers were unjustifiably denied regularization and that their nature of work entitled them to the same status as the regularized employees. The Court rejected the artificial distinction made by the appellant between the workers. [Para 22, 24]

Backwages – entitlement – The Court directed the entitlement of backwages to the 13 workers from the date of the Tribunal’s decision, i.e., 23.05.2002, modifying the Tribunal's order in this regard and acknowledging the long-drawn litigation's impact on both parties and the public interest. [Para 24, 25]

Decision – Dismissal of Appeals –  Supreme Court dismissed the appeals against the High Court's judgment, upholding the regularization of the 13 contract workers and their entitlement to backwages from the specified date. [Para 25]

Criminal Procedure – Abuse of Process – Quashing of FIR – The Supreme Court overturned the decision of the Karnataka High Court, quashing the FIR against the appellants in a dispute initially labeled as criminal but essentially of a civil nature. The court emphasized the importance of distinguishing between criminal intent and mere breach of contract. [Para 2, 4, 8]

Settlement and Coercion – The court observed that the post-FIR settlement between the parties, despite allegations of coercion by the respondent, did not demonstrate criminal intent by the appellants. It highlighted that the acceptance of the settlement amount by the respondent through a bank transaction negated the likelihood of coercion. [Para 3, 4]

Exercise of Inherent Powers under Section 482 CrPC – Applied – The Supreme Court exercised its inherent powers to prevent abuse of the process of the court, citing precedents where such powers were utilized to distinguish between civil disputes cloaked as criminal offences. [Para 5-7]

Distinction between Civil Dispute and Criminal Intent – Held – The court ruled that a mere breach of contract does not necessarily entail a criminal offence, particularly when the dispute has been settled and lacks elements of cheating or criminal breach of trust. [Para 7, 8]

Order – Quashing of Criminal Proceedings – The FIR and subsequent criminal proceedings against the appellants were quashed, marking a significant decision in distinguishing between civil disputes and criminal intent in contractual matters. [Para 8]

Bail Application Dismissal – Dablu Kujur's appeal against the High Court's rejection of his bail application – Offences under Sections 302, 120-B/34 of IPC and Section 25(1-B) A/26/27/35 of the Arms Act – Bail denied due to the trial being at an advanced stage with the majority of witnesses examined [Paras 2-4].

Criminal Procedure – Police Report Compliance – The Supreme Court emphasized the importance of compliance with Section 173(2) of the CrPC in police reports. The court outlined mandatory requirements for police reports/charge sheets, highlighting the need for detailed and accurate documentation in criminal investigations. [Para 12-16]

Directions for Police Reports – Issued – The Court issued specific directions for the preparation of police reports upon the completion of investigations, including the requirement of detailed information about the case, parties involved, and evidence gathered. It stressed the need for compliance with Sections 169 and 170 of CrPC in case reports, and mandated the inclusion of all relevant documents and witness statements. [Para 17-18]

Enforcement and Compliance – Directed – The Court instructed all police stations to strictly adhere to the outlined directives for police report preparation. Non-compliance was noted as a serious issue, warranting strict scrutiny by the courts receiving such reports. The Supreme Court ordered dissemination of these directives to Chief Secretaries of States/UTs and Registrar Generals of High Courts for enforcement and compliance. [Para 18-19]

Decision – Appeal Dismissed – appeal by Dablu Kujur against the High Court's decision to deny bail was dismissed, considering the advanced stage of the trial and the imminent conclusion of witness examination. The Court declined to grant bail, emphasizing the importance of following legal procedures in criminal justice. [Para 4, 19]