Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Page of 4816
Press 'Enter' after typing page number.
6481 to 6500 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
TaxTMI 
of 4816 
Join Channel 
