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...
PMLA bail requires satisfaction of the twin conditions that there are reasonable grounds to believe the accused is not guilty and will not commit any offence while on bail. On the investigation material, including statements, email and WhatsApp communications, supporting agreements and alleged bank guarantee documentation, the Court found a prima facie case and could not disregard the prosecution version at the bail stage. The accused's claims of lack of knowledge, official capacity, prior complaint and absence of proceeds of crime were treated as trial issues. Regular and interim bail were refused because the statutory conditions were not met.
PMLA bail requires satisfaction of the twin conditions that there are reasonable grounds to believe the accused is not guilty and will not commit any offence while on bail. On the investigation material, including statements, email and WhatsApp communications, supporting agreements and alleged bank guarantee documentation, the Court found a prima facie case and could not disregard the prosecution version at the bail stage. The accused's claims of lack of knowledge, official capacity, prior complaint and absence of proceeds of crime were treated as trial issues. Regular and interim bail were refused because the statutory conditions were not met.
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