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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...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence.
Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence.
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