Case Law Analysis
|Allahabad High Court
Section 135(1)(e)(i) Customs Act | Bail Granted When Gold Valuation Below Rs.1 Crore Corrects Misassessment: Allahabad HC
The Allahabad High Court granted bail in a Customs Act case after finding the department's gold valuation exceeded Rs.1 crore only due to erroneous calculation, making the offence bailable under Section 135(1)(e)(i). This reinforces that accurate valuation, not speculative assessment, determines bailability in smuggling cases - a critical safeguard for accused facing prolonged custody.