Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Pre-conviction detention must not be punitive: bail in GST prosecution serves to secure the accused's attendance at trial while preserving the presumption of innocence and personal liberty under Article 21. Where investigation is complete, the prosecution relies mainly on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time, continued custody requires exceptional justification. The notes state that absence of criminal antecedents, absconding risk, witness intimidation or evidence tampering supported bail. Assessment proceedings do not bar criminal prosecution, although their outcome may affect it. Bail was granted subject to conditions protecting trial proceedings and prosecution evidence.
Pre-conviction detention must not be punitive: bail in GST prosecution serves to secure the accused's attendance at trial while preserving the presumption of innocence and personal liberty under Article 21. Where investigation is complete, the prosecution relies mainly on documentary, electronic and statement evidence, and trial is unlikely to conclude within a reasonable time, continued custody requires exceptional justification. The notes state that absence of criminal antecedents, absconding risk, witness intimidation or evidence tampering supported bail. Assessment proceedings do not bar criminal prosecution, although their outcome may affect it. Bail was granted subject to conditions protecting trial proceedings and prosecution evidence.
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