Anticipatory Bail Granted Under Section 438 for Partner Accused in Customs Duty Evasion Case

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The DSC granted anticipatory bail to the applicant accused, a partner of M/s Essar Impex LLP, in a case involving alleged under-valuation of imported inshell walnuts to evade customs duty. The court noted that the summons issued pertained to tendering oral evidence and acknowledged the applicant's advanced age and medical condition supported by recent documentation. While recognizing the seriousness of the offence and potential risks of witness tampering, the court balanced the need for a fair investigation against preventing harassment and unjustified detention. On evaluating the material, the court found no necessity for the applicant's custodial presence at this stage. Consequently, the anticipatory bail application was allowed, ensuring the accused's protection from arrest without impeding the investigatory process.....