https://www.taxtmi.com/caselaws?id=775716 The DSC granted anticipatory bail to the applicant accused, a partner in the concerned LLP, in a case involving alleged under-valuation of imported Inshell Walnuts to evade customs duty. Despite the seriousness of the offence and potential risks of witness tampering, the court balanced the need for a fair investigation against preventing undue harassment and detention. Considering the applicant's age, medical documents, and the prima facie material, the court found no necessity for the applicant's physical presence with the respondent. Consequently, anticipatory bail was allowed to avoid unjustified detention while ensuring no prejudice to the investigation. en-us Thu, 17 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775716 The DSC granted anticipatory bail to the applicant accused, a partner in the concerned LLP, in a case involving alleged under-valuation of imported Inshell Walnuts to evade customs duty. Despite the seriousness of the offence and potential risks of witness tampering, the court balanced the need for a fair investigation against preventing undue harassment and detention. Considering the applicant's age, medical documents, and the prima facie material, the court found no necessity for the applicant's physical presence with the respondent. Consequently, anticipatory bail was allowed to avoid unjustified detention while ensuring no prejudice to the investigation. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775716