Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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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...
HC rejected bail application for two accused involving bribery of public servant. The court found active participation of the accused in demanding and receiving bribe of Rs. 500,000 for settling tax liability. Evidence included seized mobile phone with voice recordings substantiating bribe allegations. The court determined the accused entered into criminal conspiracy, violating Section 61(2) of BNS, 2023 and Sections 7 and 7A of Prevention of Corruption Act. Mere solicitation or attempt to obtain bribe constitutes an offense, and actual exchange is not essential for prosecution. Bail application was consequently denied based on substantial evidence of criminal involvement.
HC rejected bail application for two accused involving bribery of public servant. The court found active participation of the accused in demanding and receiving bribe of Rs. 500,000 for settling tax liability. Evidence included seized mobile phone with voice recordings substantiating bribe allegations. The court determined the accused entered into criminal conspiracy, violating Section 61(2) of BNS, 2023 and Sections 7 and 7A of Prevention of Corruption Act. Mere solicitation or attempt to obtain bribe constitutes an offense, and actual exchange is not essential for prosecution. Bail application was consequently denied based on substantial evidence of criminal involvement.
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