Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Petitioner granted regular bail as no incriminating evidence collected against him during investigation. Offences triable by Magistrate's Court, final report already submitted. Keeping petitioner in custody serves no purpose. Pendency of other criminal cases not ground to reject bail as petitioner made out case for bail. Supreme Court held pendency of several criminal cases cannot be basis to refuse bail. Petitioner ordered to be released on furnishing bail/surety bonds to satisfaction of trial court.
Petitioner granted regular bail as no incriminating evidence collected against him during investigation. Offences triable by Magistrate's Court, final report already submitted. Keeping petitioner in custody serves no purpose. Pendency of other criminal cases not ground to reject bail as petitioner made out case for bail. Supreme Court held pendency of several criminal cases cannot be basis to refuse bail. Petitioner ordered to be released on furnishing bail/surety bonds to satisfaction of trial court.
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