Anticipatory bail in forgery allegations over customs duty and GST benefits was granted, with cooperation and gender considered.

Anticipatory bail was granted where the allegations concerned forgery of documents to obtain statutory benefits affecting customs duty and GST liability. The Court noted the appellant's willingness to cooperate with the investigation, the fact that the proceeding arose from an earlier complaint involving another director, and that it was initiated on a statement recorded from an employee during investigation. The appellant's status as a lady was also taken into account. The impugned order was set aside, and bail was made subject to terms and conditions imposed by the Trial Court.

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Issues: Whether the appellant was entitled to anticipatory bail in the facts and circumstances of the case.

Analysis: The allegations related to forging documents to obtain statutory benefits concerning customs duty and GST liability. The appellant had expressed willingness to cooperate with the investigation. The proceeding arose in the backdrop of an earlier complaint involving another director and was initiated on a statement recorded from an employee during investigation. The appellant's status as a lady was also taken into account.

Conclusion: Anticipatory bail was granted to the appellant, subject to such terms and conditions as the Trial Court may impose, and the impugned order was set aside.

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