Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Successive bail was denied because no substantial change in circumstances was demonstrated; the investigation is complete and both charge sheet and supplementary charge sheet have been filed, with material prima facie implicating the applicant for impersonation and conspiracy to extract illegal gratification. Electronic evidence-CCTV placing the applicant at the negotiation site, voice samples, and recorded telephone conversations-supports the prosecution case, and witness identification further corroborates involvement. The applicant's alleged evasion of process, reluctance to provide voice samples, and non-cooperation during investigation were held as factors weighing against bail, leading to rejection of the second bail application.
Successive bail was denied because no substantial change in circumstances was demonstrated; the investigation is complete and both charge sheet and supplementary charge sheet have been filed, with material prima facie implicating the applicant for impersonation and conspiracy to extract illegal gratification. Electronic evidence-CCTV placing the applicant at the negotiation site, voice samples, and recorded telephone conversations-supports the prosecution case, and witness identification further corroborates involvement. The applicant's alleged evasion of process, reluctance to provide voice samples, and non-cooperation during investigation were held as factors weighing against bail, leading to rejection of the second bail application.
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