Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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.
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