Hira Lal Hari Lal Bhagwati vs Central Bureau Of Investigation

Authority: Supreme Court Date: 2003-05-02 Section: 1998FA, 91, 95(ii)(a), 95(iii), 120B, 420 Acts: Customs Act 1962, Indian Penal Code 1860, Code of Criminal Procedure 1973, Constitution of India, Finance (No. 2) Act 1998 (Kar Vivad Samadhan Scheme 1998) Result: Assessee Citation: (2003) 182 CTR (SC) 1 : (2003) 262 ITR 466 (SC) : (2003) 129 TAXMAN 989 (SC) Justices: Brijesh Kumar & AR. Lakshmanan, JJ. Appeal No: Criminal Appeal Nos. 676 & 677 of 2003
Whether criminal prosecution under IPC Sections 120B/420 can continue after settlement of customs duty liability under Kar Vivad Samadhan Scheme 1998 --- Held No. Whether immunity under KVSS 1998 extends to prosecution under IPC for same transaction --- Held Yes.

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