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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
The HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for default bail under Section 167(2) of CrPC (now Section 187(3) of BNSS). The Court held that imposing onerous conditions like surety bonds of Rs. 1.10 crore and a bank guarantee of Rs. 55 lakhs was antithetical to principles of justice and fairness. The Court emphasized that default bail is not merely a statutory right but flows from the fundamental right to life and liberty under Article 21. Additionally, the petitioner qualified for release under Section 479 of BNSS having served detention exceeding one-third of the maximum prescribed sentence. The petitioner was ordered released on bail upon furnishing bonds of Rs. 50,000 with one surety.
The HC granted bail to the petitioner who had been incarcerated for over 4 years despite being eligible for default bail under Section 167(2) of CrPC (now Section 187(3) of BNSS). The Court held that imposing onerous conditions like surety bonds of Rs. 1.10 crore and a bank guarantee of Rs. 55 lakhs was antithetical to principles of justice and fairness. The Court emphasized that default bail is not merely a statutory right but flows from the fundamental right to life and liberty under Article 21. Additionally, the petitioner qualified for release under Section 479 of BNSS having served detention exceeding one-third of the maximum prescribed sentence. The petitioner was ordered released on bail upon furnishing bonds of Rs. 50,000 with one surety.
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