Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Continued detention in a PMLA matter was found unjustified after investigation was completed and the prosecution complaint had been filed, because custodial interrogation was no longer required. The High Court also noted that the ECIR arose from the predicate offence, in which bail had already been granted by the Supreme Court, and that the applicant had remained in custody for a substantial period without material showing risk of absconding, tampering with evidence, or influencing witnesses. Reading Section 45 in line with Arvind Walia, the Court held that the twin conditions were satisfied on the facts and granted regular bail subject to conditions.
Continued detention in a PMLA matter was found unjustified after investigation was completed and the prosecution complaint had been filed, because custodial interrogation was no longer required. The High Court also noted that the ECIR arose from the predicate offence, in which bail had already been granted by the Supreme Court, and that the applicant had remained in custody for a substantial period without material showing risk of absconding, tampering with evidence, or influencing witnesses. Reading Section 45 in line with Arvind Walia, the Court held that the twin conditions were satisfied on the facts and granted regular bail subject to conditions.
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