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...
Bail under the PMLA remains subject to the twin conditions, but those conditions operate on a prima facie assessment and are not an absolute bar. On the material considered, the applicant was not alleged to be involved in the predicate offence and was said only to have converted proceeds of crime into cryptocurrency after the principal offence. As there was no allegation of concealment, possession, acquisition, use, or projection of tainted property as untainted money, the Court treated the money-laundering case as derivative of the scheduled offence and found continued custody unwarranted. Prolonged pre-trial detention and the unlikely early conclusion of trial also engaged Article 21 speedy trial concerns, supporting regular bail.
Bail under the PMLA remains subject to the twin conditions, but those conditions operate on a prima facie assessment and are not an absolute bar. On the material considered, the applicant was not alleged to be involved in the predicate offence and was said only to have converted proceeds of crime into cryptocurrency after the principal offence. As there was no allegation of concealment, possession, acquisition, use, or projection of tainted property as untainted money, the Court treated the money-laundering case as derivative of the scheduled offence and found continued custody unwarranted. Prolonged pre-trial detention and the unlikely early conclusion of trial also engaged Article 21 speedy trial concerns, supporting regular bail.
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