Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
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...
The article addresses discharge jurisdiction in criminal proceedings and holds that at the discharge stage the court must assess only whether a prima facie case or strong suspicion exists to warrant trial, not conduct a mini-trial; applying this test, the Special Court correctly refused discharge of the petitioner where admissible statements under the Customs Act, approver confessions, and other particularised particulars in the final report furnished sufficient material to proceed. The piece further explains that voluntariness, corroboration, and the probative weight of approver statements, extra judicial confessions and CCTV visuals are factual matters for trial and do not mandate discharge on the present record.
The article addresses discharge jurisdiction in criminal proceedings and holds that at the discharge stage the court must assess only whether a prima facie case or strong suspicion exists to warrant trial, not conduct a mini-trial; applying this test, the Special Court correctly refused discharge of the petitioner where admissible statements under the Customs Act, approver confessions, and other particularised particulars in the final report furnished sufficient material to proceed. The piece further explains that voluntariness, corroboration, and the probative weight of approver statements, extra judicial confessions and CCTV visuals are factual matters for trial and do not mandate discharge on the present record.
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