Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Bail in a customs-duty evasion investigation involving allegedly false certificates of origin was granted because the remaining inquiry was primarily documentary and required cross-border verification of origin certificates and import records. Prior custodial interrogation had already occurred, and further investigation could proceed through the accused's attendance and cooperation. The risk of independent evidence tampering was not substantiated. Bail remained subject to conditions requiring cooperation, attendance on written notice, non-interference with evidence or witnesses, and travel safeguards to preserve the investigation.
Bail in a customs-duty evasion investigation involving allegedly false certificates of origin was granted because the remaining inquiry was primarily documentary and required cross-border verification of origin certificates and import records. Prior custodial interrogation had already occurred, and further investigation could proceed through the accused's attendance and cooperation. The risk of independent evidence tampering was not substantiated. Bail remained subject to conditions requiring cooperation, attendance on written notice, non-interference with evidence or witnesses, and travel safeguards to preserve the investigation.
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TaxTMI 
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