https://www.taxtmi.com/caselaws?id=791715 Bail was declined in an alleged duty-evasion case under a capacity-based levy regime because prima facie material supported clandestine manufacture and concealment of packing machines. The Court held that the applicant's claim that one machine was non-functional raised disputed factual questions that could not be resolved at the bail stage. It relied on search material, statements, seizure of machines and goods, and the alleged concealment to treat the matter as a serious economic offence involving public revenue. Continuing investigation, alleged non-cooperation, and the risk of tampering with evidence or influencing witnesses were treated as further grounds against release. en-us Tue, 12 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791715 Bail was declined in an alleged duty-evasion case under a capacity-based levy regime because prima facie material supported clandestine manufacture and concealment of packing machines. The Court held that the applicant's claim that one machine was non-functional raised disputed factual questions that could not be resolved at the bail stage. It relied on search material, statements, seizure of machines and goods, and the alleged concealment to treat the matter as a serious economic offence involving public revenue. Continuing investigation, alleged non-cooperation, and the risk of tampering with evidence or influencing witnesses were treated as further grounds against release. Case-Laws GST Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791715