Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
An ECIR under the PMLA is an internal departmental document with no statutory status, so its quashing is not ordinarily maintainable unless the predicate offence itself is quashed; the challenge here was also premature because the alleged overlap with an earlier ECIR was not established. A subsequent ECIR or parallel investigation is permissible where it concerns a larger conspiracy, additional offences, or different accused, and is not barred as a second FIR. Statements recorded under Section 50 of the PMLA were not invalidated because Article 20(3), Section 164 CrPC safeguards, and Miranda-type protections apply only once a person is an accused or formally arrested. Section 50 summons and Section 66(2) information-sharing were upheld as part of lawful investigation, and a private person can be proceeded against for corruption-linked offences.
An ECIR under the PMLA is an internal departmental document with no statutory status, so its quashing is not ordinarily maintainable unless the predicate offence itself is quashed; the challenge here was also premature because the alleged overlap with an earlier ECIR was not established. A subsequent ECIR or parallel investigation is permissible where it concerns a larger conspiracy, additional offences, or different accused, and is not barred as a second FIR. Statements recorded under Section 50 of the PMLA were not invalidated because Article 20(3), Section 164 CrPC safeguards, and Miranda-type protections apply only once a person is an accused or formally arrested. Section 50 summons and Section 66(2) information-sharing were upheld as part of lawful investigation, and a private person can be proceeded against for corruption-linked offences.
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