Bail and anticipatory bail cancellation principles applied where the accused was a clearing agent, not the goods owner, and duty liability was being met.

Bail was granted to an accused clearing agent facing Customs Act and IPC prosecution after the allegations concerned removal of dutiable goods from a bonded warehouse through a fraudulent challan process, because the goods belonged to other importers, the owners had assumed liability and started paying customs duty, and the risk of absconding or tampering could be met by strict conditions. Cancellation of the co-accused's anticipatory bail was refused because no cogent ground was shown for interference and the order had already attained finality.

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Issues: (i) whether the petitioner accused, facing prosecution for offences under the Customs Act and the Indian Penal Code, was entitled to bail; (ii) whether the anticipatory bail granted to the co-accused should be cancelled.

Issue (i): whether the petitioner accused, facing prosecution for offences under the Customs Act and the Indian Penal Code, was entitled to bail.

Analysis: The allegations disclosed removal of dutiable goods from a bonded warehouse through a fraudulent challan procedure, but the goods belonged to other importers and the owners had started ing liability and making payment of customs duty. The petitioner was acting as a clearing agent, not as the owner of the goods, and the co-accused connected with the goods had already obtained or been granted bail. The apprehension of absconding or tampering with evidence could be addressed by imposing strict conditions.

Conclusion: Bail was granted to the petitioner.

Issue (ii): whether the anticipatory bail granted to the co-accused should be cancelled.

Analysis: No cogent ground was made out for cancellation of the anticipatory bail already granted after hearing both sides. The fact that the order had attained finality also weighed against interference.

Conclusion: Cancellation of anticipatory bail was ed and the anticipatory bail was maintained.

Final Conclusion: The petitioner obtained release on bail, while the attempt to cancel the co-accused's anticipatory bail failed.

Ratio Decidendi: Bail may be granted, and anticipatory bail will not be cancelled, where the accused is not the owner of the dutiable goods, the liability to pay duty has been assumed by the owners, and no compelling ground for custodial detention or cancellation is shown.

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