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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Section 45 PMLA bail assessment proceeds on broad probabilities rather than a final assessment of innocence. Routing alleged proceeds of crime through an applicant's account, without more, does not conclusively establish participation where the explanation of a co-accused's control cannot be rejected at the bail stage. Section 436A Cr.P.C. provides beneficial, though not absolute, protection against prolonged pre-trial custody under the right to speedy trial. Where detention exceeds half the maximum sentence, delay is not attributable to the applicant, and trial completion is remote, Article 21 requires conditional liberty despite the seriousness or pendency of predicate proceedings. Regular bail was granted subject to conditions because continued detention had become punitive.
Section 45 PMLA bail assessment proceeds on broad probabilities rather than a final assessment of innocence. Routing alleged proceeds of crime through an applicant's account, without more, does not conclusively establish participation where the explanation of a co-accused's control cannot be rejected at the bail stage. Section 436A Cr.P.C. provides beneficial, though not absolute, protection against prolonged pre-trial custody under the right to speedy trial. Where detention exceeds half the maximum sentence, delay is not attributable to the applicant, and trial completion is remote, Article 21 requires conditional liberty despite the seriousness or pendency of predicate proceedings. Regular bail was granted subject to conditions because continued detention had become punitive.
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