Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Petitioner Granted Bail with Conditions</h1> <h3>Anil Mahajan Versus Commissioner Of Customs & Anr.</h3> Anil Mahajan Versus Commissioner Of Customs & Anr. - TMI Issues Involved:1. Grant of bail u/s 439 of the Criminal Procedure Code.2. Nature of offences under Sections 132 and 135(1)(b) of the Customs Act, 1962.3. Considerations for granting bail in non-bailable offences.4. Judicial discretion and principles for granting bail.5. Specific arguments and precedents cited by both parties.Summary:1. Grant of Bail u/s 439 of the Criminal Procedure Code:The petitioner sought bail u/s 439 of the Criminal Procedure Code after being charged with offences under Sections 132 and 135(1)(b) of the Customs Act, 1962. The petitioner has been in judicial custody since 5.8.1999 following his arrest on 4.8.1999.2. Nature of Offences under Sections 132 and 135(1)(b) of the Customs Act, 1962:The offence under Section 132 is bailable, while the offence under Section 135(1)(b) is non-bailable. The petitioner is accused of smuggling synthetic fabrics of foreign origin valued at Rs. 1,28,74,580/-, which were seized from his business premises. The seized goods are notified under Section 123 of the Act, placing the burden of proof on the accused to show that the goods were legally imported.3. Considerations for Granting Bail in Non-Bailable Offences:The Court considered various factors such as the nature and seriousness of the offence, the character of the evidence, and the likelihood of the accused tampering with evidence or fleeing from justice. It was noted that the investigation was complete, the goods were seized, and the main witnesses were official witnesses, reducing the risk of tampering.4. Judicial Discretion and Principles for Granting Bail:The Court emphasized that personal liberty is a precious value under Article 21 of the Constitution, and bail should be the rule rather than the exception. The object of bail is to secure the attendance of the accused at trial, not to punish pre-conviction. The Court cited several precedents, including Gurcharan Singh & Others Vs. State and Gurbaksh Singh Sibbia Vs. The State of Punjab, to highlight that judicial discretion must be exercised judiciously, considering all relevant factors.5. Specific Arguments and Precedents Cited by Both Parties:The petitioner's counsel argued that the offence being an economic offence should not be a ground for refusing bail, especially since the investigation was complete, and the petitioner had cooperated fully. The respondents opposed the bail on grounds of the gravity of the economic offence and the risk of the petitioner fleeing or tampering with evidence. The Court referred to various judgments, including State of Gujarat Vs. Mohanlal Jitamalji Porwal, to assess the gravity of economic offences but concluded that economic offences should not be treated differently from other offences in the matter of granting bail.Conclusion:The Court granted bail to the petitioner, directing his release on furnishing a personal bond of Rs. 50,000/- with one surety of the like amount to the satisfaction of the trial court. The petitioner was also directed not to leave the country without prior permission from the trial court. The petition was disposed of accordingly.

        Topics

        ActsIncome Tax
        No Records Found