Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC found the arrest illegal because the mandatory safeguards were not followed: the arrest memo did not show that the grounds of arrest were furnished in writing as an annexure, the alleged grounds carried no separate CBIC-DIN, and the memo did not properly record the place of arrest or service of the grounds on the nominated relative with the prescribed details. The Court also held that the remand order was mechanical, as the Magistrate relied on the seriousness of the offence without examining whether the arrest safeguards had been complied with. On that basis, the arrest, detention and remand were quashed and habeas corpus was held maintainable despite remand.
HC found the arrest illegal because the mandatory safeguards were not followed: the arrest memo did not show that the grounds of arrest were furnished in writing as an annexure, the alleged grounds carried no separate CBIC-DIN, and the memo did not properly record the place of arrest or service of the grounds on the nominated relative with the prescribed details. The Court also held that the remand order was mechanical, as the Magistrate relied on the seriousness of the offence without examining whether the arrest safeguards had been complied with. On that basis, the arrest, detention and remand were quashed and habeas corpus was held maintainable despite remand.
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