https://www.taxtmi.com/caselaws?id=788172 In a documentary customs investigation alleging undervaluation and mis-declaration of imported goods, pre-arrest bail was considered on the basis of personal liberty, the status of the investigation, and the need for custodial interrogation. The court noted that the goods had been examined and cleared by the customs officer, the material on record did not independently establish undervaluation at the applicant's instance, the applicant had no past antecedents, and cooperation with investigation was offered. As the relevant records were already available with the authorities and custodial interrogation was not shown to be necessary, pre-arrest bail was granted with conditions. en-us Thu, 12 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788172 In a documentary customs investigation alleging undervaluation and mis-declaration of imported goods, pre-arrest bail was considered on the basis of personal liberty, the status of the investigation, and the need for custodial interrogation. The court noted that the goods had been examined and cleared by the customs officer, the material on record did not independently establish undervaluation at the applicant's instance, the applicant had no past antecedents, and cooperation with investigation was offered. As the relevant records were already available with the authorities and custodial interrogation was not shown to be necessary, pre-arrest bail was granted with conditions. Case-Laws Customs Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788172