Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Filing of a charge-sheet, pendency of sanction against another accused, a long witness list, or anticipated trial delay do not by themselves justify bail in a corruption conspiracy case. The Court found a prima facie chain of circumstantial evidence linking the applicant to demand and facilitation of illegal gratification, including intercepted communications, presence at the transfer meeting, recovery of firm records near his residence, and the prosecution case that the recovered amount was the share of all accused. It rejected the plea that liability lay only with the co-accused who physically carried the money, holding that prima facie conspiracy and facilitation can sustain prosecution even without direct receipt of the bribe. Bail was refused.
Filing of a charge-sheet, pendency of sanction against another accused, a long witness list, or anticipated trial delay do not by themselves justify bail in a corruption conspiracy case. The Court found a prima facie chain of circumstantial evidence linking the applicant to demand and facilitation of illegal gratification, including intercepted communications, presence at the transfer meeting, recovery of firm records near his residence, and the prosecution case that the recovered amount was the share of all accused. It rejected the plea that liability lay only with the co-accused who physically carried the money, holding that prima facie conspiracy and facilitation can sustain prosecution even without direct receipt of the bribe. Bail was refused.
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