Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the time of detention, as mandated. Consequently, the Applicant's custodial detention was declared unlawful. The court granted regular bail upon the Applicant executing a P.R. bond of Rs. 1,00,000 with two local sureties of the like amount to the satisfaction of the CJM, Pune. The bail application was accordingly allowed.
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the time of detention, as mandated. Consequently, the Applicant's custodial detention was declared unlawful. The court granted regular bail upon the Applicant executing a P.R. bond of Rs. 1,00,000 with two local sureties of the like amount to the satisfaction of the CJM, Pune. The bail application was accordingly allowed.
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