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...
HC granted bail in a GST prosecution alleging wrongful availment and passing on of input tax credit through transactions linked to a non-existent firm. The Court noted that no notice under Section 74 of the GST Act had been issued to the applicant's firm, no cancellation proceedings had been taken against its registration, and the supplier's registration was cancelled only after the relevant transactions. As the record then consisted of tax invoices, e-way bills and freight bills, and there were no criminal antecedents, the Court applied the principle that offences resting on documentary evidence ordinarily justify bail in the absence of extraordinary circumstances, and ordered release on conditions.
HC granted bail in a GST prosecution alleging wrongful availment and passing on of input tax credit through transactions linked to a non-existent firm. The Court noted that no notice under Section 74 of the GST Act had been issued to the applicant's firm, no cancellation proceedings had been taken against its registration, and the supplier's registration was cancelled only after the relevant transactions. As the record then consisted of tax invoices, e-way bills and freight bills, and there were no criminal antecedents, the Court applied the principle that offences resting on documentary evidence ordinarily justify bail in the absence of extraordinary circumstances, and ordered release on conditions.
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