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        The High Court considered jurisdiction for Anticipatory Bail...

        High Court ruled that importer evaded duty on over Rs. 50 Lakhs worth of gold, not exported as required. No bail granted.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The High Court considered jurisdiction for Anticipatory Bail Applications, extension of export obligation period, duty evasion, and confiscation of gold worth over Rs. 50 Lakhs. The importer failed to export processed articles within the specified period. Statements revealed discrepancies in gold processing and export. 37 kgs of imported gold went missing, indicating possible misappropriation. Duty payment and confiscation under u/s 111 (o) of Customs Act were warranted. Custodial interrogation of Applicants was deemed necessary due to seriousness of offense. Protection u/s 438 of Cr.P.C. was denied, and the Application was dismissed.
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                                ActsIncome Tax
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