#procedural lapses

CESTAT Chennai rules that minor deviations in invoice formatting cannot override the core conditions for Special Additional Duty refunds under Notification 102/2007-Cus, provided payment of duty and non-passing of incidence are proven. This empowers importers by decoupling refund eligibility from rigid procedural formalities, reinforcing that substance trumps form in customs compliance.

The Uttarakhand High Court has ruled that in NDPS cases, bail cannot be denied solely on the basis of an accused's presence in a vehicle where contraband is found; the prosecution must prove actual knowledge and dominion over the substance. This reinforces that procedural lapses and absence of direct evidence of possession are material factors under Section 37, significantly aiding accused persons with no prior record or control over the contraband.