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2023 (1) TMI 1251 - SCH - CustomsSeeking grant of bail - Smuggling of iphones - bail was granted by the High Court [2022 (12) TMI 1114 - BOMBAY HIGH COURT] - Seeking permission for withdrawal of SLP - HELD THAT:- The special leave petition stands dismissed as withdrawn. Seeking grant of bail - creation of fake firms for availing and passing of fake/ ineligible Input Tax Credit (ITC) to facilitate existing beneficiary firms - HC [2023 (2) TMI 978 - RAJASTHAN HIGH COURT] held that Taking into consideration the investigation and evidence so collected, the trial will take considerable time and it may happen, if denied bail, the judicial custody be prolonged beyond the statutory period of punishment which is for five years - HELD THAT:- Interference with the impugned judgment not required - SLP dismissed. Seeking provisional release of the seized goods - to whom / any person - iPhones - Respondent’s ownership of such goods itself is seriously disputed - contravention of Section 110 A of the Customs Act, 1962 - HC [2022 (9) TMI 447 - BOMBAY HIGH COURT] held that the Tribunal has in fact committed an error in importing the definition of an ‘importer’ as defined under Section 2(26) of the Act and reading the same in Section 110A of the Act - HELD THAT:- Application seeking exemption from filing C/C of the impugned judgment is allowed - Issue notice returnable in four weeks.
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