ALS

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  • Karnataka High Court Grants Bail to Nigerian National in Major NDPS Drug Trafficking After Four Years in Custody

    Karnataka High Court Grants Bail to Nigerian National in Major NDPS Drug Trafficking After Four Years in Custody

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 31.08.2026

    Karnataka High Court Grants Bail to Nigerian National in Major NDPS Drug Trafficking After Four Years in Custody

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    A recent order by the High Court of Karnataka has brought significant attention to the legal processes surrounding bail for foreign nationals accused under the Narcotic Drugs and Psychotropic Substances (NDPS) Act. The case involves Mr. Samuel Chinweike Anoh, a Nigerian national, who was granted bail after spending over four years in custody, despite serious allegations of drug trafficking. This article provides a detailed overview of the case, the court’s reasoning, and the broader legal context.

    Background of the Case

    • Case Details:
      • Petitioner: Mr. Samuel Chinweike Anoh (Accused No. 3)
      • Respondent: Union of India, represented by the Customs Intelligence Unit (CIU), Bengaluru
      • Offences: Sections 8(c), 21(c), 22, 23, 28, and 29 of the NDPS Act
      • Allegations: Involvement in the shipment and attempted collection of consignments containing MDMA (4.581 kg) and heroin (1.002 kg) disguised as machine parts and personal items.
    • Chronology:
      • Shipments intercepted at FedEx, Bengaluru, based on credible information.
      • Accused Nos. 1 and 2 arrested while collecting the shipments; contraband seized from their possession.
      • Petitioner (Accused No. 3) arrested based on their confession statements.
      • Petitioner remained in custody for over four years; trial delayed at the stage of witness examination.

    Legal Arguments and Court Observations

    Arguments by the Petitioner

    • No contraband was seized from the petitioner directly.
    • Arrest and charges based solely on co-accused confessions.
    • Co-accused (Accused Nos. 1 and 2) had already been granted bail due to prolonged incarceration and trial delays.
    • Petitioner has been in custody for an extended period with little progress in the trial.

    Arguments by the Respondent

    • Petitioner allegedly played an active role and has similar criminal antecedents.
    • As a foreign national without valid documents, the petitioner poses a flight risk and must be detained even if granted bail, as per Supreme Court and High Court precedents.

    Court’s Analysis

    • Delay in Trial: The court noted that out of eight charge sheet witnesses, not even one had been fully examined after four years, echoing Supreme Court judgments that prolonged incarceration without trial progress justifies bail.
    • No Direct Seizure: The petitioner was not found in possession of contraband; his arrest was based on confessions of others.
    • Precedents Cited:
      • Chitta Biswas v. State of West Bengal: Bail granted due to long custody and slow trial.
      • Nitish Adhikary v. State of West Bengal: Bail granted when only one witness examined after long custody.
      • Mohd. Muslim v. State (NCT of Delhi): Courts should consider bail if guilt is not prima facie established and trial is unduly delayed.
      • Javed Gulam Nabi Shaikh v. State of Maharashtra: Right to speedy trial under Article 21 applies regardless of crime seriousness.

    Guidelines for Foreign Nationals

    The court reiterated and applied guidelines from previous judgments regarding foreign nationals:

    • Immediate initiation of deportation proceedings if a foreign national is found without valid documents.
    • If bail is granted, the individual must be detained in a detention center until trial concludes or deportation is arranged.
    • Courts and authorities must prioritize speedy disposal of such cases and ensure humane treatment in detention centers.

    Bail Order and Conditions

    The High Court allowed the bail petition with the following conditions:

    1. Execution of a personal bond of Rs. 1,00,000 with two sureties.
    2. Detention in a designated center in Bangalore until the trial concludes.
    3. Regular appearance before the trial court.
    4. No tampering with evidence or witnesses.
    5. No involvement in similar offences in the future.

    Broader Legal Implications

    • Right to Speedy Trial: The order reinforces the constitutional right to a speedy trial, especially in cases involving severe charges under the NDPS Act.
    • Treatment of Foreign Nationals: The judgment clarifies the process for handling foreign nationals accused of serious crimes, balancing legal procedures with human rights and national security.
    • Judicial Precedents: The court’s reliance on Supreme Court decisions ensures consistency and fairness in bail jurisprudence, even in high-stakes narcotics cases.

    Conclusion

    This case highlights the importance of upholding fundamental rights, even in serious criminal matters. The High Court’s decision underscores the judiciary’s commitment to fair trial standards, due process, and humane treatment of all accused, including foreign nationals, while ensuring that legal safeguards and national interests are maintained.

    Connected Matter

    Balancing Stringent Bail Provisions and the Right to Speedy Trial: Supreme Court on Prolonged Undertrial Detention under the NDPS Act

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Karnataka High Court

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    Ravi Shekhar Jha – Advocate, Bar Council of Delhi

  • Customs Classification of Imported Polyester Knitted Fabrics

    Customs Classification of Imported Polyester Knitted Fabrics

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 31.08.2026

    Customs Classification of Imported Polyester Knitted Fabrics

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, recently delivered a significant judgment in the case of M/s. Elvance Overseas LLP regarding the customs classification and duty assessment of imported polyester knitted fabrics. This article provides a detailed overview of the dispute, the legal arguments, and the Tribunal’s final decision, offering valuable insights for importers, customs professionals, and legal practitioners.

    Background of the Case

    Elvance Overseas LLP, a Delhi-based importer, brought in consignments described as “Mixed Lot of Polyester Knitted Fabrics” from Chinese suppliers. The company filed six Bills of Entry, classifying the goods under Customs Tariff Item (CTI) 6006 9000 and claimed a concessional Basic Customs Duty (BCD) rate of 10% under Notification No. 82/2017-Customs. The total assessable value of the imports was over Rs. 2.17 crore, and the declared customs duty paid was Rs. 36 lakh.

    Table: Summary of Bills of Entry

    Sl. No.Bill of Entry No.DateSupplierDescriptionAssessable Value (Rs.)
    1822992827.09.2018Dauer International Ltd., U.K.Mixed lot of Polyester Knitted Fabric28,42,278.51
    2805626115.09.2018Dauer International Ltd., U.K.Mixed lot of Polyester Knitted Fabric49,21,368.00
    3844511413.10.2018LCL Group Co. Ltd., H.K.Mixed lot of Polyester Knitted Fabric (non printed)28,21,408.00
    4844493713.10.2018LCL Group Co. Ltd., H.K.Mixed lot of Polyester Knitted Fabric (non printed)28,51,792.00
    5793936606.09.2018Dauer International Ltd., U.K.Mixed lot of Polyester Knitted Fabric54,67,566.00
    6833828505.10.2018Dauer International Ltd., U.K.Mixed lot of Polyester Knitted Fabric (non printed)28,53,163.00
    Total2,17,57,575.51

    The Department’s Stand

    The Customs Department challenged the classification, arguing that the imported goods should be classified under CTI 6006 3200 (knitted fabrics of synthetic fibres), attracting a higher BCD of 20%. The Department alleged that Elvance Overseas LLP misclassified the goods to avail a lower duty rate, and issued a Show Cause Notice demanding differential duty of Rs. 25.13 lakh, along with interest and penalty under Section 114A of the Customs Act, 1962.

    Legal Arguments

    Appellant’s Contentions

    1. Burden of Proof: The importer argued that the burden to prove misclassification lies with the Revenue, which must provide technical or scientific evidence.
    2. Need for Laboratory Testing: Classification depends on fiber composition and other technical parameters, which require laboratory analysis. No such testing was conducted by the Department.
    3. Interpretation of Chapter 60: The chapter requires careful analysis, and mixed lots cannot be presumed to be 100% synthetic without scientific proof.
    4. Contemporaneous Assessment: Other customs ports had accepted similar goods under the same classification, and any deviation must be justified.
    5. Finality of Assessment: The original assessment was completed and accepted by the proper officer; changing it without new evidence is not permissible.
    6. Lack of Evidence: The Department failed to provide any laboratory reports, technical literature, or expert opinions to support reclassification.

    Department’s Arguments

    • The Department maintained that the goods were polyester knitted fabrics, which are synthetic by definition, and thus should be classified under CTI 6006 3200.
    • They argued that the importer’s own description supported this classification and that the lower duty rate was wrongly claimed.

    Tribunal’s Analysis and Findings

    The Tribunal examined the facts and legal submissions in detail:

    1. Original Assessment Holds Weight: The goods were assessed and cleared under the declared classification, and the Department did not challenge this at the time.
    2. No Laboratory Evidence: The Department did not conduct any laboratory testing to establish the actual composition of the imported fabrics.
    3. Mixed Lot Description: The term β€œMixed Lot” indicates a variety of fabrics, not necessarily homogeneous synthetic fibre content. Without testing, the Department could not conclusively prove the goods were synthetic.
    4. Contemporaneous Practice: Other importers had similar goods classified under CTI 6006 9000, and the Department had accepted this practice elsewhere.
    5. No Evidence of Suppression or Malafide: There was no proof of deliberate misstatement or intent to evade duty by the importer.

    Final Order and Impact

    The CESTAT Kolkata ruled in favor of Elvance Overseas LLP, holding:

    • The goods are correctly classifiable under CTI 6006 9000.
    • The demand for differential duty and penalty is set aside.
    • The appeal is allowed with consequential relief.

    Key Takeaways for Importers

    1. Importance of Evidence: Customs authorities must provide concrete evidence, such as laboratory reports, to challenge an importer’s declared classification.
    2. Finality of Assessment: Once an assessment is completed and accepted, it cannot be changed without new, substantive evidence.
    3. Consistency in Classification: Uniformity in classification across ports is crucial; arbitrary changes can be challenged.
    4. Interpretational Disputes: Penalties should not be imposed in cases involving genuine interpretational differences without evidence of malafide intent.

    Conclusion

    This ruling reinforces the principle that customs classification disputes must be resolved based on evidence and established legal standards, not assumptions or administrative convenience. Importers should ensure accurate documentation and be prepared to defend their classification with technical data, while authorities must adhere to due process and evidentiary requirements.

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: CESTAT Kolkata

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    Ravi Shekhar Jha – Advocate, Bar Council of Delhi

  • Madras High Court Quashes Customs Duty and Penalty on Shipping Agent

    Madras High Court Quashes Customs Duty and Penalty on Shipping Agent

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 29.08.2026

    Madras High Court Quashes Customs Duty and Penalty on Shipping Agent

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    A recent judgment by the Madras High Court in the case of C.Solomon Selvaraj vs. Principal Commissioner of Customs has significant implications for customs law, particularly regarding the liability of agents and facilitators in import transactions involving alleged smuggling. This article provides a detailed overview of the case, the legal arguments, the court’s reasoning, and its broader impact.

    Background of the Case

    The dispute centers on an import consignment declared as gas stoves and spare parts, but upon inspection, authorities discovered a large quantity of undeclared sewing machine needles and steel measuring tapes. The consignment was imported under the name of M/s. R.M. Enterprises, whose ownership and address were found to be fictitious. The Directorate of Revenue Intelligence (DRI) initiated an investigation, leading to the involvement of Mr. C. Solomon Selvaraj, proprietor of M/s. The Sea Shipping Forwarders.

    Allegations and Department’s Stand

    The Customs Department alleged that:

    1. Mr. Selvaraj received import documents from an individual named Vishal and handed them to the Customs Broker.
    2. He instructed the Customs Broker to file the Bill of Entry in the name of M/s. R.M. Enterprises.
    3. He paid customs duty from his firm’s bank account and arranged for the clearance of the consignment.
    4. The Department relied on Mr. Selvaraj’s statement under Section 108 of the Customs Act, where he admitted to handling the clearance on behalf of Vishal and to previous similar transactions.

    Based on these findings, the Department imposed a differential customs duty of Rs. 4,56,00,374 and equivalent penalties on Mr. Selvaraj, treating him as jointly and severally liable with other parties.

    Legal Proceedings and Arguments

    Mr. Selvaraj challenged the order, arguing that:

    • He was neither the owner nor the beneficial owner of the goods.
    • The Department failed to prove he had knowledge of the undeclared goods or knowingly participated in smuggling.
    • Previous penalties imposed on him in similar cases had been set aside by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).

    The High Court had earlier remitted the matter for fresh consideration, directing the Department to specifically determine whether Mr. Selvaraj had knowledge of the attempted smuggling and to assess his liability based on his actual role.

    Court’s Analysis and Findings

    The High Court made several key observations:

    1. Involvement in Clearance Not Sufficient: Merely facilitating customs clearance does not make a person the owner or beneficial owner of goods, nor does it establish knowledge of smuggling.
    2. Agency Under Customs Act: Section 147(3) of the Customs Act requires clear evidence that a person was expressly or impliedly authorized by the actual owner/importer to act as an agent. This was not established in Mr. Selvaraj’s case.
    3. No Evidence of Knowledge or Intent: The court found no specific or reasoned finding that Mr. Selvaraj had prior knowledge of the concealed goods or knowingly facilitated their smuggling.
    4. Reliance on Previous Proceedings Unjustified: The Department’s reliance on earlier proceedings was misplaced, as those penalties had been set aside by the CESTAT.
    5. Penalty Provisions Not Attracted: For penalties under Sections 114A and 114AA of the Customs Act, the law requires proof of knowledge, intent, or collusion, which was absent in this case.

    Judgment and Impact

    The High Court set aside the order imposing duty and penalties on Mr. Selvaraj, holding that:

    • The Department failed to establish the necessary findings regarding his knowledge or intent.
    • Liability for customs duty and penalties cannot be fastened merely on the basis of involvement in the clearance process or unproven allegations of abetment.
    • The order is confined to Mr. Selvaraj and does not affect proceedings against other parties.

    Key Takeaways

    1. Due Process in Customs Investigations: Authorities must establish clear evidence of knowledge or intent before imposing liability on agents or facilitators.
    2. Limits of Agency Liability: The mere act of facilitating customs clearance does not automatically make one liable as an importer or beneficial owner.
    3. Importance of Specific Findings: Penalties under customs law require specific and reasoned findings, not just circumstantial involvement.

    Conclusion

    This judgment reinforces the principle that liability under customs law must be based on concrete evidence of knowledge and intent, not mere association or procedural involvement. It serves as a crucial precedent for importers, customs brokers, and logistics professionals, emphasizing the need for thorough investigations and adherence to due process.

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Madras High Court

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    Ravi Shekhar Jha – Advocate, Bar Council of Delhi

  • Train for your CBLR Exams 2027 under the most with Prolific Trainer in India: Enrollment Now Open

    Train for your CBLR Exams 2027 under the most with Prolific Trainer in India: Enrollment Now Open

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 29.08.2026

    Train for your CBLR Exams 2027 under the most with Prolific Trainer in India: Enrollment Now Open

    This Public Announcement by NACIN has been further shared by the most prolific and versatile Trainer in Customs Law Advocate Ravi Shekhar Jha, Advocate at Delhi High Court (DHCBA Member). He can be reached at his email id intelconsul@gmail.com .

    The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has officially set the stage for the Customs Brokers Licensing Regulations (CBLR) Examination 2027. This lifetime-valid Regulation 6 license is the golden ticket to top-tier career opportunities in global logistics, customs clearance, and international trade compliance.

    This critical public announcement has been picked up and advanced by India’s most prolific and versatile customs law trainer: Advocate Ravi Shekhar Jha. Practicing at the Delhi High Court and an esteemed DHCBA Member, he is launching the highly anticipated CBLR 2027 Preparation Batch-2. This intensive program bridges complex legal statutory frameworks with practical port compliance rules.

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    • Passing Benchmark: Requires a mandatory score of 60% (270 out of 450 marks) to pass.
    • Strict Attempt Cap: Candidates are permitted a maximum of 6 lifetime attempts.
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    πŸ“š Broad Course Structure

    Month 1: Customs Core & Valuation Systems

    • The Customs Act, 1962: In-depth entry, assessment, and port clearance protocols.
    • Customs Tariff Act: Rules of interpretation and cargo classification principles.
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    Month 2: Allied Acts & Trade Documentation

    • Foreign Trade Policy (FTP): Decoding DGFT handbooks, SEZ, and export incentive schemes.
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    • Documentation Architecture: Mastering electronic Bill of Entry and Shipping Bill layouts.

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    • High-Yield MCQ Drill: Speed and accuracy practice under simulated negative marking pressures.
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    How Advocate Ravi Shekhar Jha & Treximerce Train Candidates to Master the CBLR 2027 Exam Framework

    Through a powerful blend of courtroom litigation experience and cutting-edge trade intelligence, Advocate Ravi Shekhar Jha and Treximerce are fundamentally rewriting how candidates prepare for and ace the CBLR 2027 Examination.

    This unique preparation ecosystem divides your study strategy into two highly effective pillars: the mastery of law and the simplifying of trade execution. While Advocate Ravi Shekhar Jha will personally train candidates on the core letter of the law, unpacking complex legal statutes, judicial precedents, and litigation pitfalls, the Trade Companion tool by Treximerce will help them understand the complexities of trade in the most simplified way ever built for the trade.

    Their combined methodology dismantles overwhelming study blocks by training aspiring Customs Brokers to master the technical intricacies of the General Rules of Interpretation (GIR), Chapter Notes, and strict CAROTAR 2020 legal triggersβ€”all of which form the highest-yielding segments of the official NACIN written syllabus.

    By transforming raw legal principles into actionable operational workflows, this training empowers candidates to spot high-risk tariff anomalies and execute precise HSN vetting seamlessly. This strategy is specifically designed to eliminate the risk of critical errors, effectively killing negative marking risks in the MCQ paper and building bulletproof confidence for the practical board interview.

    To bridge the gap between classroom theory and real-world exam application, every candidate receives complimentary, unrestricted access to the powerful Treximerce Trade Companion product for a period of 3 weeks only, giving them the ultimate operational edge needed to clear both the CBLR written exam and the final Viva Voce.

    Listen to this on our #YouTube Channel

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: NACIN Website

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    “NACIN CBLR 2027 Announcement”Download

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    Ravi Shekhar Jha – Advocate, Bar Council of Delhi

  • Suspension of Sentence Granted to NDPS Convict Pending Appeal: High Court of Gujarat Allows Bail Citing Procedural Lapses and Delay in Hearing

    Suspension of Sentence Granted to NDPS Convict Pending Appeal: High Court of Gujarat Allows Bail Citing Procedural Lapses and Delay in Hearing

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 29.08.2026

    Suspension of Sentence Granted to NDPS Convict Pending Appeal: High Court of Gujarat Allows Bail Citing Procedural Lapses and Delay in Hearing

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    In a significant development, the High Court of Gujarat at Ahmedabad granted suspension of sentence to Pravinkumar Balvantram Vana (Bishnoi), who was convicted under Sections 8(c), 22(c), and 29 of the Narcotic Drugs and Psychotropic Substances (NDPS) Act. The conviction, delivered by the Special (NDPS) Judge & 10th Additional Sessions Judge, Surat, sentenced the applicant to 10 years of rigorous imprisonment and a fine of Rs. 1,00,000, with an additional year of imprisonment in case of default in payment.

    Grounds for Suspension of Sentence

    The applicant, through his legal counsel, sought suspension of sentence on several grounds:

    1. Substantial Sentence Already Served: The applicant had already undergone over 3 years and 4 months of incarceration out of the total 10-year sentence.
    2. Delay in Appeal Hearing: The criminal appeal was admitted recently, and there were remote chances of it being heard in the near future.
    3. Compliance with Legal Provisions: The defense argued that the mandatory provisions of Section 50 of the NDPS Act were not properly complied with during the investigation.
    4. Willingness to Pay Fine: The applicant expressed readiness to deposit the fine imposed by the trial court.

    Arguments Presented

    • For the Applicant: The defense emphasized the fixed-term nature of the sentence, the significant portion already served, and the lack of compliance with mandatory legal procedures. Reliance was placed on Supreme Court judgments advocating liberal consideration for suspension of sentence in fixed-term cases, especially when appeals are unlikely to be heard soon.
    • For the State: The prosecution opposed the application, citing the seriousness of the offense and the evidence establishing the applicant’s complicity. The State argued that the trial court had properly appreciated both ocular and documentary evidence before convicting the applicant.

    Court’s Observations and Reasoning

    The Court carefully reviewed the evidence and legal precedents, noting:

    • The incident occurred in 2021, and the applicant had already served a significant portion of the sentence.
    • There was a prima facie violation of Section 50 of the NDPS Act, which mandates certain procedural safeguards during search and seizure.
    • Supreme Court judgments (including Bhagwan Rama Shinde Gosai v. State of Gujarat and others) support the suspension of sentence in cases where the appeal is unlikely to be heard before the sentence is completed.
    • The applicant had no antecedents and had already undergone more than 40% of the sentence.

    Court’s Decision

    Based on the above, the Court ruled in favor of the applicant, suspending the sentence pending the final hearing of the appeal. The applicant was ordered to be released on bail upon furnishing a bond of Rs. 15,000 with one surety of the like amount, subject to several conditions:

    1. Not to misuse liberty or leave Gujarat without court permission.
    2. To provide and not change residential address without permission.
    3. To cooperate with the appeal process and mark monthly presence at the local police station.
    4. To deposit the fine within four weeks.

    Significance of the Ruling

    This judgment underscores the judiciary’s approach to balancing the rights of convicts with the practical realities of delayed appellate hearings. It reiterates the principle that fixed-term convicts should not be unduly deprived of their liberty due to systemic delays, provided there are no exceptional circumstances or statutory bars.

    The case also highlights the importance of strict compliance with procedural safeguards under the NDPS Act, as lapses can significantly impact the outcome of post-conviction relief applications.

    This decision serves as a reference point for similar cases where convicts seek suspension of sentence during the pendency of their appeals, especially in the context of lengthy sentences and delayed hearings.

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Gujarat High Court

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    Ravi Shekhar Jha – Advocate, Bar Council of Delhi

  • CESTAT Chandigarh Clarifies Classification of Aluminum Profiles for Solar Panel Manufacturing

    CESTAT Chandigarh Clarifies Classification of Aluminum Profiles for Solar Panel Manufacturing

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 29.08.2026

    CESTAT Chandigarh Clarifies Classification of Aluminum Profiles for Solar Panel Manufacturing

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    Saatvik Green Energy Limited, a leading manufacturer of solar photovoltaic modules, recently secured a significant victory before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh. The case revolved around the customs classification and duty assessment of imported aluminum profiles used in solar panel manufacturingβ€”a dispute with far-reaching implications for the renewable energy sector and importers of industrial components.

    Background: The Dispute Over Aluminum Profiles

    Saatvik Green Energy imported β€œAluminum Hollow Profiles” for use in manufacturing solar PV modules. These were declared under Customs Tariff Item (CTI) 76042100, which covers aluminum bars, rods, and profiles of aluminum alloys (hollow profiles). However, the commercial invoices described the goods as β€œAluminum Solar Frame.” Saatvik claimed that these profiles underwent substantial processing before being incorporated into finished solar modules.

    The Customs Department, after an audit, argued that the goods should be classified under CTH 76169990 (other articles of aluminum), not as hollow profiles. This reclassification would attract a higher basic customs duty (BCD) and deny the benefit of concessional duty under Notification No. 24/2005-Cus. The department issued a show cause notice demanding differential duty of nearly Rs. 6 crore, along with interest, penalties, and a hefty redemption fine.

    Key Legal Issues Examined

    The Tribunal considered several critical questions:

    1. Correct Classification: Should the imported goods be classified as hollow profiles (CTI 76042100) or as finished aluminum frames (CTH 76169990)?
    2. Eligibility for Duty Exemption: Was Saatvik entitled to the concessional duty benefit under Notification No. 24/2005-Cus for goods used in manufacturing solar PV modules?
    3. Applicability of Extended Limitation Period: Could the department invoke the extended period for demanding duty in a bona fide classification dispute?
    4. Sustainability of Penalties and Fines: Were confiscation, redemption fine, and penalties justified?

    Tribunal’s Analysis and Findings

    1. Classification Must Reflect Goods as Imported

    The Tribunal emphasized that classification should be based on the goods’ objective characteristics at the time of importβ€”not their intended use or commercial description. The mere labeling of goods as β€œAluminum Solar Frame” in invoices was not conclusive. The Tribunal found:

    • The imported profiles, though cut to size, retained the essential character of hollow profiles.
    • Cutting profiles to shorter lengths is a standard industry practice and does not transform them into finished articles.
    • There was no evidence that the goods had become complete frames or articles of aluminum at the time of import.

    2. Specific vs. Residual Tariff Headings

    The Tribunal reiterated that a specific tariff heading (CTI 76042100 for profiles) prevails over a residual heading (CTH 76169990 for other articles of aluminum). Since the goods fit the definition of profiles, they could not be classified under the more general heading.

    3. Eligibility for Duty Exemption

    Saatvik had followed all procedural requirements for concessional duty, including providing end-use certificates. The Tribunal held that the exemption under Notification No. 24/2005-Cus was available for goods used in manufacturing solar PV modules, regardless of their precise classification within Chapter 76, as long as the end-use condition was satisfied.

    4. No Grounds for Penalties or Extended Limitation

    The Tribunal found no evidence of willful misstatement, suppression, or fraud. The dispute was purely interpretational. Therefore, extended limitation, penalties, and redemption fines were not sustainable.

    Final Order and Impact

    The CESTAT set aside the Commissioner’s order, holding:

    • The goods are classifiable under CTI 76042100 (aluminum hollow profiles).
    • Saatvik is eligible for the concessional duty benefit for imports made before 1 April 2022 (when the notification was amended).
    • All penalties, fines, and demands were quashed.

    This ruling provides clarity for importers of industrial components, especially in the renewable energy sector, reinforcing the principle that classification must be based on the goods’ condition at importβ€”not on commercial labels or intended use. It also underscores the importance of following procedural requirements to avail duty exemptions.

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: CESTAT Chandigarh

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  • Supreme Court Affirms Acquittal Under Sections 8/18(B) and 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985

    Supreme Court Affirms Acquittal Under Sections 8/18(B) and 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 27.08.2026

    Supreme Court Affirms Acquittal Under Sections 8/18(B) and 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    The Supreme Court of India, in a significant judgment, upheld the acquittal of Jarooparam, who was charged under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). This article provides a comprehensive overview of the case, the legal issues involved, and the reasoning behind the Court’s decision.

    Background of the Case

    On May 11, 2004, law enforcement authorities intercepted Jarooparam and two others at Bhilkhanda Square, seizing 7.2 kg of opium from their possession. The authorities prepared two samples of 30 grams each from the seized material and marked them for evidence. Jarooparam was arrested, and a complaint was filed under Sections 8/18 and 29 of the NDPS Act. The trial court convicted him, sentencing him to ten years of rigorous imprisonment and a fine of Rs. 1,00,000.

    High Court Proceedings

    Jarooparam appealed to the High Court of Madhya Pradesh, which acquitted him. The High Court found several procedural lapses:

    1. Improper Disposal of Seized Property: The bulk quantity of opium was not disposed of by the Executive Magistrate as required by law. Instead, after sampling, the remaining contraband was returned to the investigating officer without proper judicial authorization or documentation.
    2. Doubtful Evidence Handling: The prosecution failed to produce the bulk quantity of opium during the trial, raising doubts about the authenticity of the samples presented as evidence.
    3. Questionable Confessional Statement: The accused’s confession under Section 67 of the NDPS Act was recorded while he was in police custody, and there were allegations that his signature was obtained on blank papers. The High Court found this confession unreliable.
    4. Hostile Witnesses: Independent witnesses presented by the prosecution turned hostile, further weakening the case.

    Supreme Court’s Analysis and Judgment

    The Union of India appealed the High Court’s acquittal to the Supreme Court. After reviewing the case, the Supreme Court concurred with the High Court’s findings, emphasizing the following points:

    • Mandatory Compliance with Section 52A NDPS Act: The law requires that seized narcotics be disposed of only after a Magistrate’s order. In this case, there was no such order or application for disposal, and the prosecution failed to explain the fate of the bulk contraband.
    • Evidentiary Gaps: The absence of the bulk opium at trial and the lack of proper documentation undermined the prosecution’s case. The Court noted that the destruction or disposal of evidence must be properly authorized and documented to maintain the chain of custody and evidentiary value.
    • Unreliable Confession: The confession was not considered voluntary, as it was obtained while the accused was in custody and without proper safeguards.

    Final Outcome

    The Supreme Court dismissed the appeal by the Union of India, affirming the acquittal of Jarooparam. The Court highlighted the importance of strict procedural compliance in narcotics cases, given the severe penalties involved.

    Key Takeaways

    1. Strict Adherence to Procedure: Law enforcement must strictly follow procedures for seizure, sampling, and disposal of narcotics to ensure the integrity of evidence.
    2. Judicial Oversight: Disposal or destruction of seized contraband must be authorized by a competent court, with proper documentation and notice to the accused.
    3. Voluntariness of Confession: Confessions obtained in custody without safeguards are likely to be disregarded by courts.
    4. Role of Independent Witnesses: Hostile or unreliable witnesses can significantly weaken the prosecution’s case.

    This judgment serves as a reminder of the critical role of due process and evidentiary safeguards in criminal prosecutions under the NDPS Act.

    Connected Matter

    Supreme Court Clarifies Electronic Evidence and Re-trial Principles in NDPS Act

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Supreme Court

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  • Karnataka High Court Sets Aside Customs Ruling, Orders Fresh Review of Halton India’s Kitchen Exhaust Hood Classification

    Karnataka High Court Sets Aside Customs Ruling, Orders Fresh Review of Halton India’s Kitchen Exhaust Hood Classification

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 27.08.2026

    Karnataka High Court Sets Aside Customs Ruling, Orders Fresh Review of Halton India’s Kitchen Exhaust Hood Classification

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    In a significant development for importers and the ventilation industry, the High Court of Karnataka has set aside a customs ruling concerning the classification of kitchen exhaust hoods imported by Halton India Private Limited. The matter has been remitted back to the Customs Authority for Advance Rulings (CAAR) for reconsideration, giving the company a fresh opportunity to present its case.

    Background of the Case

    Halton India Private Limited, a company specializing in ventilation solutions, regularly imports kitchen exhaust hoods from its Malaysian manufacturing unit for use in commercial kitchens across India. These hoods are designed to capture and remove heat, smoke, grease, steam, and odors from kitchen environments.

    Historically, Halton India classified these imports under Customs Tariff Heading (CTH) 84148090 (“Other”), a residuary entry under Chapter 8414 of the Customs Tariff Act, 1975. Seeking a more precise classification, the company applied to the CAAR to reclassify its products under CTH 84145990 (“Others”), which specifically covers ventilating or recycling hoods incorporating a fan.

    The Dispute

    The central issue was whether the imported kitchen exhaust hoods contained fans, which would determine their correct tariff classification. Halton India asserted that their products did include fans, while the CAAR concluded otherwise, ruling that the products did not contain fans and thus did not qualify for the requested classification.

    A procedural error complicated the matter: Halton India attempted to submit additional supporting documents via email but inadvertently sent them to the wrong address. As a result, the CAAR did not consider these materials when making its decision, noting in its order that no additional submissions had been received.

    The Appeal to the High Court

    Halton India appealed the CAAR’s decision to the High Court of Karnataka under Section 28-KA of the Customs Act, 1962. The company argued that it should be given another opportunity to present its evidence, as the failure to submit the documents correctly was a bona fide mistake. The customs authorities, on the other hand, maintained that the CAAR had made a proper decision based on the materials available at the time.

    The High Court’s Judgment

    After hearing both parties, the High Court found that the CAAR’s decision was made without considering potentially crucial evidence. The Court emphasized the need for a factual determination on whether the kitchen exhaust hoods indeed contain fans, as this would directly impact their classification under the customs tariff.

    Key Directions from the Court:

    1. Order Set Aside: The High Court set aside the CAAR’s previous order dated 25 March 2026.
    2. Remand for Reconsideration: The matter was remitted back to the CAAR for fresh consideration.
    3. Opportunity to Submit Evidence: Halton India was granted 15 days to submit additional materials or evidence to the CAAR via the correct email address.
    4. Fresh Decision Required: The CAAR was directed to review the new submissions and pass an appropriate order in accordance with the law.

    Implications for Importers and Industry

    This judgment underscores the importance of procedural fairness and the opportunity for parties to present all relevant evidence in customs classification disputes. It also highlights the technical nuances involved in classifying imported goods, where the presence or absence of specific features (such as a fan in an exhaust hood) can significantly affect tariff treatment and associated duties.

    For importers and businesses, the case serves as a reminder to ensure accurate and timely submission of all supporting documentation in regulatory proceedings. For authorities, it reinforces the need to base decisions on a complete and properly submitted evidentiary record.

    The outcome of the reconsideration by the CAAR will determine the final classification and duty implications for Halton India’s kitchen exhaust hoods, potentially setting a precedent for similar cases in the future.

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Karnataka High Court

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  • Supreme Court Clarifies Electronic Evidence and Re-trial Principles in NDPS Act

    Supreme Court Clarifies Electronic Evidence and Re-trial Principles in NDPS Act

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 26.08.2026

    Supreme Court Clarifies Electronic Evidence and Re-trial Principles in NDPS Act

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    This article provides a comprehensive overview and analysis of the Supreme Court of India’s judgment in the case of Kailas S/o Bajirao Pawar v. State of Maharashtra, a significant decision concerning the admissibility of electronic evidence and procedural safeguards in trials under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act).

    Background of the Case

    1. Incident and Charges
      • The appellant, Kailas, along with three others, was charged under Section 8(c) read with Section 20(b)(ii)(C) of the NDPS Act for possession and sale of Ganja.
      • The prosecution’s case was based on a raid following a tip-off, resulting in the seizure of 39 kg of Ganja from a hut and 107.9 kg from another location.
      • The raid and seizure were video-recorded, and several witnesses, including police officers, a photographer, and panch witnesses, were examined during the trial.
    2. Trial Court Proceedings
      • The Trial Court convicted Kailas and another accused, relying heavily on the video evidence and oral testimonies.
      • The video was played in court, and a certificate under Section 65B(4) of the Indian Evidence Act was provided by the photographer, fulfilling the legal requirements for electronic evidence.
    3. High Court Appeal and Order for Re-trial
      • The High Court set aside the conviction and ordered a re-trial, citing procedural lapses:
        • The video was not played during the deposition of each witness, nor was a transcript prepared.
        • The Chemical Examiner (CA) was not examined in court.
        • Representative samples and remnant samples were not produced during the trial.
      • The High Court held that these lapses prejudiced both the accused and the prosecution, necessitating a re-trial.

    Supreme Court’s Analysis and Ruling

    Key Legal Issues Considered

    1. Admissibility of Electronic Evidence
      • The Supreme Court clarified that once a certificate under Section 65B(4) is provided, electronic records like video recordings become admissible as evidence.
      • It is not mandatory for the video to be played during each witness’s deposition or for a transcript to be prepared, unless the facts of the case specifically require further explanation.
      • The video in this case was corroborative of oral evidence and was played in court in the presence of all parties.
    2. Examination of Chemical Examiner (CA)
      • Under Section 293 of the Code of Criminal Procedure (CrPC), the report of a government scientific expert is admissible without the expert’s oral testimony, unless the court specifically requires it.
      • The Supreme Court found no legal requirement for the CA to be examined in every NDPS case if the report is otherwise admissible and unchallenged.
    3. Production of Seized Contraband and Samples
      • The Court reviewed precedents and held that non-production of the entire seized contraband is not fatal if there is reliable evidence of seizure, proper sampling, and an unbroken chain of custody.
      • Documents such as inventories, FSL reports, and evidence of intact seals are crucial to establish the integrity of the process.
    4. When is a Re-trial Justified?
      • The Court reiterated that re-trials are exceptional and should only be ordered in cases of grave procedural irregularities that result in a miscarriage of justice.
      • Mere procedural lapses or dissatisfaction with the prosecution’s evidence do not justify a re-trial.
      • The appellate court has the power to take additional evidence under Section 391 CrPC if necessary.

    Supreme Court’s Decision

    • The Supreme Court set aside the High Court’s order for a re-trial, finding the reasons given to be misconceived and unsupported by law.
    • The appeals were restored to the High Court for fresh consideration on merits, with directions for expeditious disposal.
    • The appellant was allowed to remain on bail during the pendency of the appeal.

    Key Takeaways for Legal Practice

    1. Electronic Evidence: Proper certification under Section 65B(4) is sufficient for admissibility; playing the video for each witness or preparing a transcript is not a legal requirement unless the context demands.
    2. Expert Reports: Chemical Examiner’s reports are admissible under Section 293 CrPC without oral testimony unless specifically challenged.
    3. Handling of Contraband: Production of the entire seized material is not mandatory if the chain of custody and sampling are properly documented and proven.
    4. Re-trial Principles: Re-trials are reserved for exceptional cases involving grave procedural errors that cause real prejudice; appellate courts should use their powers to take additional evidence rather than order re-trials for curable defects.

    Conclusion

    The Supreme Court’s judgment in Kailas v. State of Maharashtra reinforces the importance of adhering to statutory procedures for evidence, clarifies the admissibility of electronic records, and sets a high threshold for ordering re-trials. This decision serves as a crucial guide for courts, prosecutors, and defense counsel in handling NDPS cases and electronic evidence in criminal trials.

    Connected Matter

    Supreme Court Affirms Acquittal Under Sections 8/18(B) and 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Supreme Court

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  • Supreme Court Quashes GST Show Cause Notice Against Tata Steel: Clarifies Limitation and Allegations of Suppression

    Supreme Court Quashes GST Show Cause Notice Against Tata Steel: Clarifies Limitation and Allegations of Suppression

    Aadrikaa Legal Services (ALS)- Law I Litigation I Arbitration

    Date: 26.08.2026

    Supreme Court Quashes GST Show Cause Notice Against Tata Steel: Clarifies Limitation and Allegations of Suppression

    This Short Article has been prepared & written by Advocate Ravi Shekhar Jha-Delhi High Court, New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com .  

    The Supreme Court of India has delivered a significant judgment in the case involving Tata Steel Limited and the Union of India, addressing the validity of a show cause notice (SCN) issued under the Goods and Services Tax (GST) law. This decision clarifies crucial aspects of limitation periods and the requirements for invoking extended limitation due to allegations of fraud or suppression.

    Background

    Tata Steel Limited received a show cause notice for the financial years 2018-2019 to 2020-2021, following audit objections regarding mismatches in input tax credit (ITC) and short payment of tax. The notice was issued under Section 74 of the Central GST Act, which allows for an extended five-year limitation period in cases involving fraud, willful misstatement, or suppression of facts. Tata Steel challenged the notice, arguing that there were no such allegations or foundational facts to justify invoking Section 74.

    Key Issues Examined

    1. Limitation Periods Under GST Law
      • Section 73 of the CGST Act provides a three-year limitation for issuing notices where there is no fraud or suppression, while Section 74 extends this to five years if such allegations exist.
      • The Court noted that due to COVID-19, the limitation period was further extended by judicial orders, pushing the deadlines for the relevant years to as late as February 28, 2025.
    2. Requirement of Foundational Facts for Extended Limitation
      • The Supreme Court emphasized that merely using terms like “suppression” or “fraud” in the notice is insufficient. The notice must contain specific foundational facts that demonstrate deliberate evasion or misrepresentation.
      • In Tata Steel’s case, the SCN only made bland statements without detailing any factual basis for the allegations.
    3. Procedural Lapses by the Department
      • The Court observed that the assessing officer had not independently satisfied himself regarding the audit objections before issuing the notice.
      • The SCN was initially kept in abeyance and later revived as a “protective measure,” a concept not recognized under the GST regime.

    Supreme Court’s Decision

    • The Court set aside both the show cause notice and the consequential order, holding that the Department failed to provide the necessary foundational facts to justify the extended limitation under Section 74.
    • However, the Court clarified that the Department still has time (until February 28, 2027) to issue a fresh notice with proper factual grounds, should it choose to do so.

    Implications

    This judgment reinforces the principle that tax authorities must strictly adhere to statutory requirements when invoking extended limitation periods. Notices must be based on clear, specific facts rather than generic allegations. The decision provides greater clarity and protection for taxpayers facing similar proceedings under GST law.

    Aadrikaa Legal Services is a trusted legal and regulatory support partner providing end-to-end legal solutions to law firms, corporate organizations, and businesses across India. We specialize in paralegal services, litigation support, tax and regulatory matters, delivering reliable, efficient, and result-oriented legal assistance.

    Our services include comprehensive paralegal support, drafting and documentation, legal research, case management, litigation handling, and representation support across various judicial and quasi-judicial forums. We also assist in direct and indirect tax matters, customs, GST, corporate regulatory compliance, and legal advisory.

    Source: Supreme Court

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    Ravi Shekhar Jha – Advocate, Bar Council of Delhi