Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
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.
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