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...
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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