Just a moment...

Top
Help
The Most Awaited - AI Search is Live! 🚀

AI-powered research trained on the authentic TaxTMI database.

Launch AI Search

Powered by Weblekha - Building Scalable Websites

×

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
  • 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
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 :

        📋
        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

        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.

        Provisions expressly mentioned in the judgment/order text.

        <h1>NDPS bail and procedural safeguards: incomplete AI-translated notices and delayed magistrate production supported release.</h1> Bail was considered in an NDPS prosecution arising from airport interception and further recovery after medical observation, where the alleged contraband ... Entitlement to bail - illegal custody - detention without production within twenty-four hours - recovery of narcotic drugs/psychotropic substances - commercial quantity - translations of statutory notices were effected using an AI tool - Requirement to produce detained person before magistrate within statutory period - procedural compliance of notices under Section 50 NDPS Act and Section 102/103 Customs Act - Violation of personal liberty under Article 21 vis-a -vis NDPS statutory embargo. Requirement to produce detained person before magistrate within statutory period - Detention at the airport and subsequent hospital custody without production before a Magistrate violated the statutory requirement and rendered custody illegal. - HELD THAT: - The Court held that once part-recovery of contraband took place at the airport and the offence stood revealed, the officer was bound to arrest and produce the person before a Magistrate even if further recovery was to be effected. Remanding the person to hospital without magistrate-authorised custody was impermissible; remand for medical procedure could have been sought from the Court or obtained at the hospital by involving the Magistrate. On the facts, the applicant remained in illegal custody from interception until production before the Court. [Paras 16, 25] Custody from interception at the airport until production before the Court was held to be illegal. Procedural compliance of notices under Section 50 NDPS Act and Section 102/103 Customs Act - Documentation and translation of statutory notices were deficient and non-compliant with the statutory prescription. - HELD THAT: - The Court found that the translated copies generated through an AI tool were incomplete and did not record the applicant's replies, and that Customs impermissibly added an option (search by a lady officer of Customs) not available under Section 50 NDPS Act, which prescribes search before a Magistrate or Gazetted Officer. These defects made it unclear whether the applicant had been duly apprised of her legal rights in the prescribed manner. [Paras 18, 19, 20, 21, 22] Notices and their translations were not shown to be in lawful compliance; the AI-generated translation was incomplete and the statutory form was altered contrary to Section 50. Article 21 considerations can outweigh the statutory embargo under Section 37 NDPS Act when fundamental rights are infringed by procedural violations, warranting bail despite commercial-quantity recovery. - HELD THAT:- As per Nominal Roll of the applicant, she is in custody since the date of her arrest i.e. 07.07.2024 and has no previous involvement in any other case. There is no likelihood of completion of trial in near future. When it comes to somebody’s life and liberty, Article 21 of the Constitution of India must override and prevail over the statutory embargo created under Section 37 of NDPS Act. Reference be made to Rabi Prakash v. State of Odisha [2023 (7) TMI 1459 - SC ORDER]. Relying on precedents and the factual finding of illegal custody and procedural infirmities, the Court held that when liberty is affected by serious procedural violations going to the root of the matter, Article 21 must prevail over the statutory restriction on bail. Considering absence of prior involvement, custodial period since formal arrest, and improbability of trial concluding soon, the Court exercised jurisdiction to grant bail subject to conditions. [Paras 14, 27, 28] Applicant granted bail on conditions notwithstanding recovery of commercial quantity because Article 21 considerations outweighed the statutory embargo in the circumstances. Final Conclusion: The Court found serious procedural non-compliance in detention and in the service/translation of statutory notices, concluded that these infringed personal liberty, and granted regular bail subject to specified conditions while preserving that nothing decided bears on the merits of the prosecution. Issues: Whether bail should be granted to an accused charged under the Narcotic Drugs and Psychotropic Substances Act, 1985, where part-recovery of contraband occurred at the airport but the accused was not produced before a Magistrate within twenty-four hours and translations of statutory notices were effected using an AI tool.Analysis: The facts show initial recovery of eight capsules at the airport and further recovery after medical observation, totaling commercial quantity. Notices under Section 50 of the Narcotic Drugs and Psychotropic Substances Act, 1985 and Sections 102 and 103 of the Customs Act, 1962 were served. The legal framework requires that an accused be produced before the nearest Magistrate without unnecessary delay and that procedures under Section 50 NDPS Act be scrupulously followed where detention and search occur. Section 103(8) Customs Act, 1962 excludes persons who admit secreted goods from certain protections, but the record does not disclose a clear, contemporaneous admission in the translated documentation. The translated notices produced via an AI tool are incomplete and do not record the applicant's contemporaneous responses, raising doubt about whether statutory safeguards were observed. Precedents addressing detention without production within twenty-four hours and procedural non-compliance in similar airport ingestion cases have supported bail where illegal custody from interception to formal arrest was found to have occurred. The applicant has no prior involvement, has been in custody since formal arrest date, and there is no prospect of immediate trial conclusion; the risk of flight and the commercial quantity of contraband are relevant but do not preclude relief where fundamental liberties under Article 21 and production requirements under Article 22(2) are implicated.Conclusion: Bail is allowed on furnishing personal bond of Rs.25,000 with one local surety of like amount and subject to conditions regarding address verification, monthly reporting to the investigating officer, restriction on leaving the National Capital Region without prior permission, prohibition on influencing witnesses, and maintenance of an active mobile number; any breach will invite cancellation of bail.

        Topics

        ActsIncome Tax
        No Records Found