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...
Regular bail in a GST fake invoicing prosecution turned on whether the material then available conclusively showed the applicant's proprietorship, conscious involvement, or criminal intent in the bogus ITC transactions. The High Court noted that the firm stood in another person's name and that the prosecution relied mainly on investigation statements, inter-firm financial transfers, and surrounding circumstances, which required detailed testing at trial. It also noted that investigation had substantially progressed, documentary and electronic material had been seized, and further custodial interrogation was not necessary. Bail was therefore granted on conditions, without any opinion on the merits.
Regular bail in a GST fake invoicing prosecution turned on whether the material then available conclusively showed the applicant's proprietorship, conscious involvement, or criminal intent in the bogus ITC transactions. The High Court noted that the firm stood in another person's name and that the prosecution relied mainly on investigation statements, inter-firm financial transfers, and surrounding circumstances, which required detailed testing at trial. It also noted that investigation had substantially progressed, documentary and electronic material had been seized, and further custodial interrogation was not necessary. Bail was therefore granted on conditions, without any opinion on the merits.
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