Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
A prima facie money trail traced through forensic audit and fund movements showed diversion of company funds through fictitious procurement transactions and routing to vendors before transfer to the appellants, their family members and related entities. The Tribunal held that this material, together with the statutory burden on the appellants, required proof of a lawful source; mere assertions of consultancy charges, salary or rental income were insufficient without supporting evidence. The retention and freezing of the bank accounts, mutual funds, DEMAT accounts and other movable properties were therefore upheld as proceeds of crime, subject to the final outcome of the trial.
A prima facie money trail traced through forensic audit and fund movements showed diversion of company funds through fictitious procurement transactions and routing to vendors before transfer to the appellants, their family members and related entities. The Tribunal held that this material, together with the statutory burden on the appellants, required proof of a lawful source; mere assertions of consultancy charges, salary or rental income were insufficient without supporting evidence. The retention and freezing of the bank accounts, mutual funds, DEMAT accounts and other movable properties were therefore upheld as proceeds of crime, subject to the final outcome of the trial.
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