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...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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