https://www.taxtmi.com/caselaws?id=439086 Anticipatory bail may be considered in customs investigations alleging overvaluation of export goods where the record does not yet show actual availing of excess duty drawback. The Court noted that the customs adjudication order indicated the declared value in several shipping bills appeared to reflect the correct transaction value, while adjudication on other bills remained pending. It also treated the applicants' prior appearance before the investigating authority and repeated recording of their statements as relevant to the need for custodial interrogation, and found no such necessity on the material then available. Anticipatory bail was granted subject to conditions. en-us Thu, 08 Jun 2023 00:00:00 +0530 Wed, 31 Jan 2024 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439086 Anticipatory bail may be considered in customs investigations alleging overvaluation of export goods where the record does not yet show actual availing of excess duty drawback. The Court noted that the customs adjudication order indicated the declared value in several shipping bills appeared to reflect the correct transaction value, while adjudication on other bills remained pending. It also treated the applicants' prior appearance before the investigating authority and repeated recording of their statements as relevant to the need for custodial interrogation, and found no such necessity on the material then available. Anticipatory bail was granted subject to conditions. Case-Laws Customs Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439086