Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The HC granted bail to the accused in a case involving fraudulent availment of ITC relating to transactions from 2018-2019. The court emphasized factors such as the nature of the accusation, evidence, and risk of evidence tampering or witness intimidation. The accused has cooperated with the investigation, and documentary and electronic evidence have been secured. The accused has also paid the assessed tax liability of Rs. 1,66,89,405/-. There are no criminal antecedents, and the offense is triable by the HC. The court found no necessity for the accused's physical presence for further investigation and noted that the accused can cooperate by attending the respondent's office as required. Considering the investigation stage, the court held that continued detention served no purpose and allowed bail on execution of a PR bond of Rs. 2,00,000/- with sureties.
The HC granted bail to the accused in a case involving fraudulent availment of ITC relating to transactions from 2018-2019. The court emphasized factors such as the nature of the accusation, evidence, and risk of evidence tampering or witness intimidation. The accused has cooperated with the investigation, and documentary and electronic evidence have been secured. The accused has also paid the assessed tax liability of Rs. 1,66,89,405/-. There are no criminal antecedents, and the offense is triable by the HC. The court found no necessity for the accused's physical presence for further investigation and noted that the accused can cooperate by attending the respondent's office as required. Considering the investigation stage, the court held that continued detention served no purpose and allowed bail on execution of a PR bond of Rs. 2,00,000/- with sureties.
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