1. The instant second bail application has been filed by the applicant
under Section 483 of the BNSS. The applicant has been arrested in
connection with Crime No.156/2026, registered at Police Station- The
Principal Commissioner, Central GST & Excise Headquarters, Bhopal,
Branch- Gwalior for the offence punishable under Sections 9(1)(B) of the
Central Excise Act, 1944, Section 174(2) of the Central Goods and Services
Act, 2017 and Rule 22 of Chewing Tobacco Zarda, Sentenced Tobacco and
Gutkha Packing Machines (Determination and Collection of Duty) Rules,
2006. The applicant is under custody since 21.03.2026.
