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...
Absence of assessment proceedings under Sections 73 and 74 of the CGST Act did not bar criminal prosecution under Section 132, because those provisions concern assessment of the alleged violation and any favourable finding there may only bear on the prosecution. Bail was then granted because pre-trial detention is not punitive, the presumption of innocence continued to operate, the case rested mainly on documentary and electronic material, investigation was complete, the complaint had been filed, the offence was triable by a Magistrate, the maximum sentence was limited, and no exceptional circumstance showed risk of tampering, intimidation, absconding, or subversion of justice.
Absence of assessment proceedings under Sections 73 and 74 of the CGST Act did not bar criminal prosecution under Section 132, because those provisions concern assessment of the alleged violation and any favourable finding there may only bear on the prosecution. Bail was then granted because pre-trial detention is not punitive, the presumption of innocence continued to operate, the case rested mainly on documentary and electronic material, investigation was complete, the complaint had been filed, the offence was triable by a Magistrate, the maximum sentence was limited, and no exceptional circumstance showed risk of tampering, intimidation, absconding, or subversion of justice.
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