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...
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SC upheld constitutional validity of arrest powers under Customs Act and GST Acts while establishing key procedural safeguards. Person arrested has right to meet advocate during interrogation but not throughout. Officers must have material evidence and "reasons to believe" before arrest, documented in writing. Arrest powers subject to judicial review both pre and post prosecution. Section 41-D of CrPC applies to Customs Act arrests. Officers must inform arrestee of grounds and comply with Section 50A notification requirements. GST arrest provisions under Sections 69-70 deemed valid under Article 246-A. Court mandated balance between individual rights and statutory objectives, emphasizing arrests must not be arbitrary and must satisfy prescribed monetary thresholds. Judicial review available but limited to cases of manifest arbitrariness or statutory non-compliance.
SC upheld constitutional validity of arrest powers under Customs Act and GST Acts while establishing key procedural safeguards. Person arrested has right to meet advocate during interrogation but not throughout. Officers must have material evidence and "reasons to believe" before arrest, documented in writing. Arrest powers subject to judicial review both pre and post prosecution. Section 41-D of CrPC applies to Customs Act arrests. Officers must inform arrestee of grounds and comply with Section 50A notification requirements. GST arrest provisions under Sections 69-70 deemed valid under Article 246-A. Court mandated balance between individual rights and statutory objectives, emphasizing arrests must not be arbitrary and must satisfy prescribed monetary thresholds. Judicial review available but limited to cases of manifest arbitrariness or statutory non-compliance.
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