Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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...
Grant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five years: court reasons that documentary and electronic evidence, to be led through official witnesses, do not necessitate custodial detention or risk of tampering, particularly when no custodial interrogation is sought; balancing need for detention against liberty, bail is granted subject to conditions requiring personal bonds and two sureties each. Observations limited to bail determination and not to merits.
Grant of regular bail in economic-offence proceedings where alleged offences carry maximum imprisonment up to five years: court reasons that documentary and electronic evidence, to be led through official witnesses, do not necessitate custodial detention or risk of tampering, particularly when no custodial interrogation is sought; balancing need for detention against liberty, bail is granted subject to conditions requiring personal bonds and two sureties each. Observations limited to bail determination and not to merits.
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