Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
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