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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
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