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...
Bail was granted in CGST prosecution for alleged fraudulent input tax credit offences under Section 132(1)(b), (c), (f) and (i) because no extraordinary circumstances were shown to justify continued custody. The Court noted that the offences were triable by a Magistrate and carried a maximum punishment of five years, the accused had been in custody since 28.11.2025, no similar criminal antecedents were placed on record, and the Union of India produced no material warranting denial of bail. Relying on Vineet Jain and Satender Kumar Antil, the Court held that bail should follow without prejudice to merits and directed release on conditions.
Bail was granted in CGST prosecution for alleged fraudulent input tax credit offences under Section 132(1)(b), (c), (f) and (i) because no extraordinary circumstances were shown to justify continued custody. The Court noted that the offences were triable by a Magistrate and carried a maximum punishment of five years, the accused had been in custody since 28.11.2025, no similar criminal antecedents were placed on record, and the Union of India produced no material warranting denial of bail. Relying on Vineet Jain and Satender Kumar Antil, the Court held that bail should follow without prejudice to merits and directed release on conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
