Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether anticipatory bail should be granted to the petitioner in a case alleging offence under the Customs Act, 1962.
Analysis: The petitioner was not shown to be in conscious physical possession of the seized gold bullions, and no incriminating article was recovered from him. The implication rested on the statement of the apprehended co-accused and the surrounding circumstances. The recovered gold had already been confiscated by the Customs Department, no specific allegation of tampering with witnesses was made, and the Court found the case fit for grant of pre-arrest protection.
Conclusion: Anticipatory bail was granted to the petitioner.