Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The court granted custodial bail to the accused, who had no criminal antecedents, in a case involving illegal mining and revenue loss. The accused filed a petition directly before the High Court, which has concurrent jurisdiction u/s 439 CrPC. The court observed that dismissing the petition solely on the ground of bypassing the Sessions Court would deprive the accused of the statutory right to have the bail petition adjudicated by the Sessions Court first. Considering the duration of judicial custody and the stage of investigation, the court found no justification to continue detention. Relying on the Supreme Court's decision in Gurbaksh Singh Sibbia v State of Punjab, the court held that bail decisions must consider the cumulative effect of various circumstances. Accordingly, the court granted bail subject to fulfillment of certain conditions.
The court granted custodial bail to the accused, who had no criminal antecedents, in a case involving illegal mining and revenue loss. The accused filed a petition directly before the High Court, which has concurrent jurisdiction u/s 439 CrPC. The court observed that dismissing the petition solely on the ground of bypassing the Sessions Court would deprive the accused of the statutory right to have the bail petition adjudicated by the Sessions Court first. Considering the duration of judicial custody and the stage of investigation, the court found no justification to continue detention. Relying on the Supreme Court's decision in Gurbaksh Singh Sibbia v State of Punjab, the court held that bail decisions must consider the cumulative effect of various circumstances. Accordingly, the court granted bail subject to fulfillment of certain conditions.
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