Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Regular bail was sought in a case alleging a large illegal liquor syndicate causing loss to the exchequer. The applicant was neither named in the FIR nor attributed any direct or overt role, and the prosecution case against the applicant rested mainly on Section 161 Cr.P.C. statements and inferred association, requiring trial-level appreciation of evidence; such evaluation is impermissible at the bail stage, which cannot become a mini-trial. As the investigation was substantially complete, custodial interrogation was unnecessary and the material was largely documentary and already secured, continued incarceration served no investigational purpose. Bail granted to a similarly placed co-accused attracted parity. The applicant was enlarged on regular bail subject to conditions. - HC
Regular bail was sought in a case alleging a large illegal liquor syndicate causing loss to the exchequer. The applicant was neither named in the FIR nor attributed any direct or overt role, and the prosecution case against the applicant rested mainly on Section 161 Cr.P.C. statements and inferred association, requiring trial-level appreciation of evidence; such evaluation is impermissible at the bail stage, which cannot become a mini-trial. As the investigation was substantially complete, custodial interrogation was unnecessary and the material was largely documentary and already secured, continued incarceration served no investigational purpose. Bail granted to a similarly placed co-accused attracted parity. The applicant was enlarged on regular bail subject to conditions. - HC
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