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...
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HC granted bail to the accused in respect of alleged offences under clauses (b), (c), (f) and (l) of Section 132(1) of the CGST Act, which attract maximum imprisonment of five years and fine. The Court observed the prosecution case is documentary and electronic, the allegations of wrongful availment/passing of ITC totalling Rs.23.66 crore remain to be proved, and prolonged pre-trial detention (in custody since 28.01.2025) is unwarranted given the right to speedy trial and the principle that bail is the norm. Bail was allowed subject to furnishing bail/surety bonds to the satisfaction of the trial Court/Duty Magistrate and compliance with imposed conditions.
HC granted bail to the accused in respect of alleged offences under clauses (b), (c), (f) and (l) of Section 132(1) of the CGST Act, which attract maximum imprisonment of five years and fine. The Court observed the prosecution case is documentary and electronic, the allegations of wrongful availment/passing of ITC totalling Rs.23.66 crore remain to be proved, and prolonged pre-trial detention (in custody since 28.01.2025) is unwarranted given the right to speedy trial and the principle that bail is the norm. Bail was allowed subject to furnishing bail/surety bonds to the satisfaction of the trial Court/Duty Magistrate and compliance with imposed conditions.
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