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    Misdeclaration and diversion of duty-free gold upheld, with penalties confined to participants shown to have consciously facilitated fraud.
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      Regular bail was granted in a customs smuggling investigation...

      Regular bail in customs smuggling probe granted where documentary evidence was already with the department and custody was unnecessary.

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      CustomsMay 19, 2026Case LawsDSC
      Regular bail was granted in a customs smuggling investigation because the case rested chiefly on documentary material already in the custody of the DRI. The court noted that the applicant's statements had been recorded repeatedly, no incriminating material was found at his residence, and further custodial interrogation was unnecessary for confrontation with the documents. It also took into account the applicant's long custody, absence of antecedents, and regular income-tax compliance, holding that concerns about absconding or interference could be addressed by bail conditions. Continued detention was therefore found unwarranted.

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      ActsIncome Tax