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...
Where customs authorities had reason to believe that contraband was secreted inside the body, Section 103 of the Customs Act required prompt production before the nearest Magistrate unless there was a clear admission or voluntary submission within the statutory exception. On the facts, no such valid admission was shown, and the applicant remained in unauthorised custody from interception until formal arrest; this illegality weighed in favour of bail despite the NDPS Act's restrictive bail regime. The Court also held that prolonged incarceration, minimal trial progress, and no realistic prospect of early completion attracted Article 21 protections and independently justified release on conditions.
Where customs authorities had reason to believe that contraband was secreted inside the body, Section 103 of the Customs Act required prompt production before the nearest Magistrate unless there was a clear admission or voluntary submission within the statutory exception. On the facts, no such valid admission was shown, and the applicant remained in unauthorised custody from interception until formal arrest; this illegality weighed in favour of bail despite the NDPS Act's restrictive bail regime. The Court also held that prolonged incarceration, minimal trial progress, and no realistic prospect of early completion attracted Article 21 protections and independently justified release on conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
