International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Under the BNSS, 2023 the default procedure for offences punishable up to seven years is issuance of a notice under Section 35(3); arrest under Sections 35(1)(b) and 35(6) is discretionary and permissible only if an objective necessity exists and the officer has a recorded "reason to believe." Arrest after a notice may be effected only on materials and factors that arose after the notice was issued, not on those already present when the notice was issued, and must be exercised sparingly. Article 21 safeguards apply to arrest and investigation, and arrest cannot be used merely for convenience or to facilitate questioning.
Under the BNSS, 2023 the default procedure for offences punishable up to seven years is issuance of a notice under Section 35(3); arrest under Sections 35(1)(b) and 35(6) is discretionary and permissible only if an objective necessity exists and the officer has a recorded "reason to believe." Arrest after a notice may be effected only on materials and factors that arose after the notice was issued, not on those already present when the notice was issued, and must be exercised sparingly. Article 21 safeguards apply to arrest and investigation, and arrest cannot be used merely for convenience or to facilitate questioning.
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