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...
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The summary covers a bail application in a money laundering case involving cattle smuggling and illegal gratification paid to Border Security Force (BSF) personnel. The court considered the Supreme Court's recent decision in Manish Sisodia vs. Central Bureau of Investigation, which upheld the fundamental right to liberty under Article 21 and emphasized that prolonged incarceration before conviction should not become punishment. In the present case, the applicant, a BSF Commandant, facilitated cattle smuggling for monetary gain but was not a flight risk. The evidence being documentary, tampering or witness influence was unlikely. Considering these factors, the High Court granted regular bail to the applicant, subject to fulfilling certain conditions.
The summary covers a bail application in a money laundering case involving cattle smuggling and illegal gratification paid to Border Security Force (BSF) personnel. The court considered the Supreme Court's recent decision in Manish Sisodia vs. Central Bureau of Investigation, which upheld the fundamental right to liberty under Article 21 and emphasized that prolonged incarceration before conviction should not become punishment. In the present case, the applicant, a BSF Commandant, facilitated cattle smuggling for monetary gain but was not a flight risk. The evidence being documentary, tampering or witness influence was unlikely. Considering these factors, the High Court granted regular bail to the applicant, subject to fulfilling certain conditions.
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