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...
Bail was refused in a prosecution alleging clandestine manufacture and duty evasion under a capacity-based excise regime tied to installed packing machines. The Court held that disputed questions about actual production, machine utilisation and exact duty liability could not be decided at the bail stage, and that the applicant's claim that one machine was non-functional did not prima facie displace the statutory scheme absent a prior declaration to the competent Commissioner. Seizure of machines, raw materials and finished goods, together with Section 70 statements, furnished prima facie material of concealment and clandestine manufacture. Given the economic-offence character of the ations, continuing investigation and risk of tampering with evidence or influencing witnesses, the application was dismissed.
Bail was refused in a prosecution alleging clandestine manufacture and duty evasion under a capacity-based excise regime tied to installed packing machines. The Court held that disputed questions about actual production, machine utilisation and exact duty liability could not be decided at the bail stage, and that the applicant's claim that one machine was non-functional did not prima facie displace the statutory scheme absent a prior declaration to the competent Commissioner. Seizure of machines, raw materials and finished goods, together with Section 70 statements, furnished prima facie material of concealment and clandestine manufacture. Given the economic-offence character of the ations, continuing investigation and risk of tampering with evidence or influencing witnesses, the application was dismissed.
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