Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
Entitlement to regular bail is examined in light of necessity and proportionality of arrest, custodial interrogation, and prima facie material. The court finds absence of evidence of any overt agreement or common design to sustain criminal conspiracy, so mere communication or association does not establish conspiracy; accordingly, no incriminating recovery or summons linked to the applicant was recorded, negating the need for custodial interrogation and rendering the arrest mechanical and lacking statutory satisfaction, violating Article 21 and amounting to punitive pre-trial detention, therefore continued incarceration is unjustified and bail is granted subject to conditions.
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