Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest. The court determined that despite the petitioner's cooperation with summons under Section 70 of CGST Act, proper arrest procedures were not followed for an offense punishable with less than five years imprisonment. Applying the "test of proportionality" between individual liberty and public interest, and following precedents from Arnesh Kumar and Satender Kumar Antil cases that favor discretion toward accused in cases with imprisonment under seven years, the HC granted bail to the petitioner who had been incarcerated since January 30, 2025, for alleged wrongful ITC availment of 5.10 crores.
The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest. The court determined that despite the petitioner's cooperation with summons under Section 70 of CGST Act, proper arrest procedures were not followed for an offense punishable with less than five years imprisonment. Applying the "test of proportionality" between individual liberty and public interest, and following precedents from Arnesh Kumar and Satender Kumar Antil cases that favor discretion toward accused in cases with imprisonment under seven years, the HC granted bail to the petitioner who had been incarcerated since January 30, 2025, for alleged wrongful ITC availment of 5.10 crores.
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