Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
In a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custody was justified in light of safeguards governing GST arrest and settled bail principles. Relying on binding precedent, it held that arrest must rest on recorded "reasons to believe" supported by material satisfying statutory conditions, and the arrestee must be furnished written grounds of arrest to enable an effective challenge and bail under constitutional and statutory protections. It further applied the test that severity alone cannot defeat bail and emphasised flight risk and witness tampering as key considerations. On the cumulative assessment, bail was granted subject to bonds and conditions. - HC
In a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custody was justified in light of safeguards governing GST arrest and settled bail principles. Relying on binding precedent, it held that arrest must rest on recorded "reasons to believe" supported by material satisfying statutory conditions, and the arrestee must be furnished written grounds of arrest to enable an effective challenge and bail under constitutional and statutory protections. It further applied the test that severity alone cannot defeat bail and emphasised flight risk and witness tampering as key considerations. On the cumulative assessment, bail was granted subject to bonds and conditions. - HC
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