Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
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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