Anticipatory Bail granted by Bombay High Court on account of lack of material by investigating agency DRI to prove that Assessee was wrongfully availing higher rate of duty drawback.

Bombay High Court allowed an Anticipatory Bail where there was no material produced by the DRI to show wrongful availment of higher rate of duty drawback by the Assessee. As the Assessee had recorded statements on various dates, no case for custodial interrogation was made out.

Case Details: Nitish Kumar Roy vs. Union of India – reported in (2023) 9 Centax 21 (Bom.)