Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

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 / NCLT & Others
  • 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
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
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
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 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
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    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
      Show All SummariesHide All Summaries
      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 :

        2025 (12) TMI 1541 - HC - Customs

        📋
        Contents
        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

        Commercial-quantity NDPS bail denied despite sampling and search objections; Section 37 twin conditions remained unsatisfied. In a commercial-quantity NDPS case, procedural objections to body search, sampling, and Section 52A compliance did not by themselves justify bail. The ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Commercial-quantity NDPS bail denied despite sampling and search objections; Section 37 twin conditions remained unsatisfied.

                          In a commercial-quantity NDPS case, procedural objections to body search, sampling, and Section 52A compliance did not by themselves justify bail. The Court treated the alleged defects as matters for trial and held that the petitioner's admission that capsules were concealed in her body, together with voluntary submission to medical extraction, displaced reliance on Section 103 of the Customs Act at the bail stage. As the record showed conscious possession and active participation, and the petitioner's foreign nationality heightened flight risk, the mandatory twin conditions under Section 37 were not satisfied. Bail was therefore refused.




                          Issues: (i) Whether the alleged non-compliance with Section 103 of the Customs Act, 1962 vitiated the prosecution case or furnished a ground for bail. (ii) Whether the alleged defect in sampling and non-compliance with Section 52A of the Narcotic Drugs and Psychotropic Substances Act, 1985 entitled the petitioner to bail. (iii) Whether the statutory bar under Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985 was satisfied for grant of bail in a case involving commercial quantity of heroin.

                          Issue (i): Whether the alleged non-compliance with Section 103 of the Customs Act, 1962 vitiated the prosecution case or furnished a ground for bail.

                          Analysis: The relevant safeguard under Section 103 contemplates magistrate supervision where secreted body goods are to be searched or brought out. However, the petitioner had responded to the notice by admitting that capsules were concealed in her body and had voluntarily submitted to the medical process for bringing them out. In such a situation, the statutory consequence under Section 103(8) excludes the application of the earlier procedural requirements. The question whether the period spent in hospital was medically justified was treated as a matter for trial, not a ground for bail.

                          Conclusion: The alleged non-compliance with Section 103 of the Customs Act, 1962 did not justify grant of bail.

                          Issue (ii): Whether the alleged defect in sampling and non-compliance with Section 52A of the Narcotic Drugs and Psychotropic Substances Act, 1985 entitled the petitioner to bail.

                          Analysis: The challenge to mixing of the contents of the capsules and the alleged breach of sampling procedure was held to raise matters for evidentiary appreciation at trial. Non-compliance with Section 52A was treated as directory in nature and, by itself, insufficient to render the seizure or investigation void for the purpose of bail. The alleged irregularity did not dislodge the prima facie case at the stage of bail.

                          Conclusion: The alleged defect in sampling and Section 52A compliance did not furnish a ground for bail.

                          Issue (iii): Whether the statutory bar under Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985 was satisfied for grant of bail in a case involving commercial quantity of heroin.

                          Analysis: The recovered contraband was of commercial quantity, attracting the mandatory twin conditions under Section 37. On the record, there was sufficient material indicating conscious possession and active participation by the petitioner in ingesting and concealing the narcotic substance. The foreign nationality of the petitioner also strengthened the apprehension of flight risk. In these circumstances, the twin conditions for release on bail were not met.

                          Conclusion: The petitioner was not entitled to bail under Section 37 of the Narcotic Drugs and Psychotropic Substances Act, 1985.

                          Final Conclusion: The bail request failed because the statutory restrictions governing commercial-quantity NDPS offences were not overcome and the asserted procedural objections did not displace the prima facie case against the petitioner.

                          Ratio Decidendi: In a commercial-quantity NDPS case, procedural objections to seizure, sampling, or body-search compliance do not by themselves warrant bail unless the twin conditions under Section 37 are satisfied on a prima facie assessment.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found