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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...
HC granted regular bail to accused in GST fraud case involving fake firms and fraudulent input tax credit. Despite ongoing investigation and allegations under CGST Act Sections 132(1)(c), 132(1)(b), and 132(1)(i), the court found insufficient evidence directly linking accused to firm management. Considering potential trial duration, absence of substantive evidence, and low flight risk given official witnesses, the court deemed continued detention unproductive. Bail was allowed subject to furnishing requisite bonds and compliance with trial court's conditions, without expressing opinion on case merits.
HC granted regular bail to accused in GST fraud case involving fake firms and fraudulent input tax credit. Despite ongoing investigation and allegations under CGST Act Sections 132(1)(c), 132(1)(b), and 132(1)(i), the court found insufficient evidence directly linking accused to firm management. Considering potential trial duration, absence of substantive evidence, and low flight risk given official witnesses, the court deemed continued detention unproductive. Bail was allowed subject to furnishing requisite bonds and compliance with trial court's conditions, without expressing opinion on case merits.
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