Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled gold to the absolute custody of the petitioner herein, vesting the right to dispose it off under Section 110 of the Customs Act, 1962, facilitating further action under the said Act. Hence, this Court is inclined to set aside the order dated 22.09.2021. The attested Mahazar copy can be used as document to prove the case in Crime No.437 of 2021. The foreign sealed gold bar are the property to be retained and disposal by the DRI / Customs The order of the lower Court, in imposing the condition to return back 9 Kgs of gold bar, is not proper. - HC
Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled gold to the absolute custody of the petitioner herein, vesting the right to dispose it off under Section 110 of the Customs Act, 1962, facilitating further action under the said Act. Hence, this Court is inclined to set aside the order dated 22.09.2021. The attested Mahazar copy can be used as document to prove the case in Crime No.437 of 2021. The foreign sealed gold bar are the property to be retained and disposal by the DRI / Customs The order of the lower Court, in imposing the condition to return back 9 Kgs of gold bar, is not proper. - HC
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