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...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Prolonged pre-trial custody in an NDPS case entitled the appellant to parity-based bail because an identically situated co-accused travelling with the appellant had already been released; bail was therefore granted. Bail is subject to stringent conditions to be fixed by the trial court, including surrender of passport and cooperation in trial. Trial courts must inform accused of the right to legal representation and availability of legal aid, record the offer and the accused's response, and note actions taken before witness examination. Observations are limited to bail and do not determine trial merits.
Prolonged pre-trial custody in an NDPS case entitled the appellant to parity-based bail because an identically situated co-accused travelling with the appellant had already been released; bail was therefore granted. Bail is subject to stringent conditions to be fixed by the trial court, including surrender of passport and cooperation in trial. Trial courts must inform accused of the right to legal representation and availability of legal aid, record the offer and the accused's response, and note actions taken before witness examination. Observations are limited to bail and do not determine trial merits.
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