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 allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.
The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.
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