Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Successive bail applications require a substantial change in facts or circumstances directly affecting the merits; parity with a co-accused alone does not justify release because the court must assess the accused's individual role, the gravity of the allegations and the investigation material. Economic offences are treated as a distinct class for bail and attract a stricter approach because they may involve deliberate conspiracies and broader financial harm. On the stated facts, the accused was prima facie linked to fictitious firms, fake invoices, e-way bills and alleged GST evasion through documentary, electronic and recorded statement material, so later bail to a co-accused did not amount to a sufficient change in circumstances.
Successive bail applications require a substantial change in facts or circumstances directly affecting the merits; parity with a co-accused alone does not justify release because the court must assess the accused's individual role, the gravity of the allegations and the investigation material. Economic offences are treated as a distinct class for bail and attract a stricter approach because they may involve deliberate conspiracies and broader financial harm. On the stated facts, the accused was prima facie linked to fictitious firms, fake invoices, e-way bills and alleged GST evasion through documentary, electronic and recorded statement material, so later bail to a co-accused did not amount to a sufficient change in circumstances.
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