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...
Frozen bank accounts cannot be retained under the PMLA unless foundational facts first show the existence of proceeds of crime and the account holder's link with the alleged laundering activity. The Tribunal found no material that the frozen funds were proceeds of crime or that the appellant was named in, or connected to, the predicate copyright offence; assertions of relationship, investment, or online betting were insufficient, and the burden could not shift on the Directorate's bare claim. It also held that continued freezing could not rest merely on an ongoing investigation without a reasoned finding that the property was involved in money-laundering. The retention order was therefore set aside.
Frozen bank accounts cannot be retained under the PMLA unless foundational facts first show the existence of proceeds of crime and the account holder's link with the alleged laundering activity. The Tribunal found no material that the frozen funds were proceeds of crime or that the appellant was named in, or connected to, the predicate copyright offence; assertions of relationship, investment, or online betting were insufficient, and the burden could not shift on the Directorate's bare claim. It also held that continued freezing could not rest merely on an ongoing investigation without a reasoned finding that the property was involved in money-laundering. The retention order was therefore set aside.
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