Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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.
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