Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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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