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...
Regular bail was granted in a GST prosecution because continued custody was found inconsistent with Article 21 in the circumstances of the case. The High Court noted that the offence was triable by a Magistrate, carried a maximum sentence of five years, cognizance had already been taken, the prosecution rested mainly on documentary evidence, no other case was attributed to the accused, and ten witnesses remained, indicating that trial would take time. On that basis, further incarceration was held to offend the right to a speedy trial. Bail was made subject to conditions to be fixed by the trial court or Duty Magistrate, with liberty to seek cancellation for breach.
Regular bail was granted in a GST prosecution because continued custody was found inconsistent with Article 21 in the circumstances of the case. The High Court noted that the offence was triable by a Magistrate, carried a maximum sentence of five years, cognizance had already been taken, the prosecution rested mainly on documentary evidence, no other case was attributed to the accused, and ten witnesses remained, indicating that trial would take time. On that basis, further incarceration was held to offend the right to a speedy trial. Bail was made subject to conditions to be fixed by the trial court or Duty Magistrate, with liberty to seek cancellation for breach.
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