Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
In economic offences punishable up to seven years, continued detention is not automatic: the court must assess personal liberty, the need for custodial interrogation, the risk of tampering, the risk of absconding and the triple test for bail. The text notes that seriousness of the allegation alone does not justify refusal where the complaint has already been filed, no further police custody is sought, and the prosecution case depends largely on documentary, electronic and seized material. On that footing, the seized goods and machinery reduced the need for custody, the disputed nature of the material was left for trial, and bail was granted subject to conditions.
In economic offences punishable up to seven years, continued detention is not automatic: the court must assess personal liberty, the need for custodial interrogation, the risk of tampering, the risk of absconding and the triple test for bail. The text notes that seriousness of the allegation alone does not justify refusal where the complaint has already been filed, no further police custody is sought, and the prosecution case depends largely on documentary, electronic and seized material. On that footing, the seized goods and machinery reduced the need for custody, the disputed nature of the material was left for trial, and bail was granted subject to conditions.
Note: It is a system-generated summary and is for quick reference only.