Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of offence u/s 132(1)(b)(c) & (l) of the OGST Act - The court acknowledged the severe impact of economic offenses but also reiterated the fundamental right to personal liberty as enshrined in the Constitution. The court noted that the trial was well underway with significant witness testimonies already on record, reducing the risk of evidence tampering. The accused had already been in custody for a considerable period, which the court viewed as potentially punitive and prejudicial to the rights of the accused. Ultimately, the court granted bail to the applicants, setting stringent financial conditions and imposing strict requirements to ensure their appearance at trial.
Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of offence u/s 132(1)(b)(c) & (l) of the OGST Act - The court acknowledged the severe impact of economic offenses but also reiterated the fundamental right to personal liberty as enshrined in the Constitution. The court noted that the trial was well underway with significant witness testimonies already on record, reducing the risk of evidence tampering. The accused had already been in custody for a considerable period, which the court viewed as potentially punitive and prejudicial to the rights of the accused. Ultimately, the court granted bail to the applicants, setting stringent financial conditions and imposing strict requirements to ensure their appearance at trial.
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