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...
Seeking grant of anticipatory bail - After considering arguments from both sides and examining the materials on record, the court finds that the petitioner's apprehension of being taken into custody upon appearance is not reasonable. Additionally, the court holds that the application under Section 438 of Cr.P.C. cannot be entertained at a stage when only a summons has been issued under Section 70 of the O.G.S.T. Act.
Seeking grant of anticipatory bail - After considering arguments from both sides and examining the materials on record, the court finds that the petitioner's apprehension of being taken into custody upon appearance is not reasonable. Additionally, the court holds that the application under Section 438 of Cr.P.C. cannot be entertained at a stage when only a summons has been issued under Section 70 of the O.G.S.T. Act.
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