Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The court addressed whether bail should be granted where prosecution relied on stereotyped witness statements, co-accused confessions, supplementary charge-sheet material obtained without prior leave, and documentary/digital evidence. It found the rice-miller statements prima facie verbatim and mechanically recorded-weakening their probative value-while reiterating that co-accused statements can only corroborate and not solely implicate; the supplementary material collected post charge-sheet cannot prejudice liberty. No contemporaneous documents link the applicant to policy decisions, and there is no specific material showing risk of flight, tampering or influencing witnesses. Balancing these factors and custody already undergone, bail was granted subject to conditions. - HC
The court addressed whether bail should be granted where prosecution relied on stereotyped witness statements, co-accused confessions, supplementary charge-sheet material obtained without prior leave, and documentary/digital evidence. It found the rice-miller statements prima facie verbatim and mechanically recorded-weakening their probative value-while reiterating that co-accused statements can only corroborate and not solely implicate; the supplementary material collected post charge-sheet cannot prejudice liberty. No contemporaneous documents link the applicant to policy decisions, and there is no specific material showing risk of flight, tampering or influencing witnesses. Balancing these factors and custody already undergone, bail was granted subject to conditions. - HC
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