Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Seized drone components were not shown on the record to constitute complete drones imported in CKD/SKD condition, as the quantities were uneven, imports were spread across multiple Bills of Entry, some parts were domestically procured, and the engineering report was inconclusive. Applying the principle that CKD/SKD treatment requires proof of complete units dismantled for reassembly, and that Customs Tariff interpretation rules cannot be used to read Foreign Trade Policy conditions, the Tribunal rejected the prohibition basis for refusal of provisional release. It also found no factual foundation for invoking public safety or national security, and held that the CBIC circular could not override the statutory scheme. Conditional provisional release was therefore directed.
Seized drone components were not shown on the record to constitute complete drones imported in CKD/SKD condition, as the quantities were uneven, imports were spread across multiple Bills of Entry, some parts were domestically procured, and the engineering report was inconclusive. Applying the principle that CKD/SKD treatment requires proof of complete units dismantled for reassembly, and that Customs Tariff interpretation rules cannot be used to read Foreign Trade Policy conditions, the Tribunal rejected the prohibition basis for refusal of provisional release. It also found no factual foundation for invoking public safety or national security, and held that the CBIC circular could not override the statutory scheme. Conditional provisional release was therefore directed.
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