Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
At the stage of charge, the test is grave suspicion, not proof of conviction; applying that standard, the court found belated embellishments, material improvements, and weak medical corroboration insufficient to sustain prosecution against the officers, so discharge was upheld. It also held that CCTV footage was inadmissible without a Section 65B certificate, and the copied recording could not be relied on because its integrity was not properly proved. Once excluded, the electronic material did not support the allegation of illegal apprehension, and the limited scope of revision justified no interference with the Sessions Court's order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
