Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Review of an original regular-bail grant is limited to perversity, illegality, non-application of mind, irrelevant considerations, or omission of relevant circumstances; it differs from cancellation based on later misconduct, breach of conditions, or supervening circumstances. A connected PMLA bail order arising from the same FIR may be relevant but is not conclusive in CBI proceedings, which require an independent assessment of each accused's role. In the alleged unauthorised telephone-interception proceedings, consideration of objections, individual roles, and bail conditions precluded a finding of mechanical parity or defective discretion. The challenges to regular bail were dismissed, and the Trial Court must remain uninfluenced by prima facie bail observations.
Review of an original regular-bail grant is limited to perversity, illegality, non-application of mind, irrelevant considerations, or omission of relevant circumstances; it differs from cancellation based on later misconduct, breach of conditions, or supervening circumstances. A connected PMLA bail order arising from the same FIR may be relevant but is not conclusive in CBI proceedings, which require an independent assessment of each accused's role. In the alleged unauthorised telephone-interception proceedings, consideration of objections, individual roles, and bail conditions precluded a finding of mechanical parity or defective discretion. The challenges to regular bail were dismissed, and the Trial Court must remain uninfluenced by prima facie bail observations.
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