Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Anticipatory bail in a Customs investigation was granted because adjudicatory proceedings had already commenced, a show cause notice had been issued, and the applicant was participating in that process. The court also noted the absence of criminal antecedents, no alleged breach during a prolonged ad-interim protection period, and that the matter largely turned on documentary evidence available to the investigating agency. On that basis, it held that the applicant's presence could be secured through conditions and that custodial interrogation was unnecessary. Bail was allowed subject to conditions ensuring attendance and cooperation with the investigation.
Anticipatory bail in a Customs investigation was granted because adjudicatory proceedings had already commenced, a show cause notice had been issued, and the applicant was participating in that process. The court also noted the absence of criminal antecedents, no alleged breach during a prolonged ad-interim protection period, and that the matter largely turned on documentary evidence available to the investigating agency. On that basis, it held that the applicant's presence could be secured through conditions and that custodial interrogation was unnecessary. Bail was allowed subject to conditions ensuring attendance and cooperation with the investigation.
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