https://www.taxtmi.com/caselaws?id=205244 Prima facie material showing import of restricted and prohibited goods by misdeclaration and concealment justified refusal of bail. The allegations included lead scrap declared as zinc scrap and concealed live cartridges and empty cartridge casings, engaging the Customs Act, the Section 11 notification, the Foreign Trade Policy, and hazardous waste rules. The court treated the Section 108 statement and the material on the nature and value of the goods as sufficient at the bail stage. Given the gravity of the customs offences and the statutory prohibitions invoked, bail was declined. en-us Wed, 13 Apr 2011 00:00:00 +0530 Sat, 17 Sep 2011 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205244 Prima facie material showing import of restricted and prohibited goods by misdeclaration and concealment justified refusal of bail. The allegations included lead scrap declared as zinc scrap and concealed live cartridges and empty cartridge casings, engaging the Customs Act, the Section 11 notification, the Foreign Trade Policy, and hazardous waste rules. The court treated the Section 108 statement and the material on the nature and value of the goods as sufficient at the bail stage. Given the gravity of the customs offences and the statutory prohibitions invoked, bail was declined. Case-Laws Customs Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205244