Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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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