PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Re-export of seized imported goods was permitted because the goods had remained under seizure for over a year, samples had already been drawn and tested, and their continued retention served no useful purpose. The Court did not examine the merits of the allegations of misclassification, undervaluation, or breach of minimum import price conditions. As the respondents did not seriously oppose re-export, permission was granted subject to safeguards: execution of a bond for the differential duty liability and furnishing of a bank guarantee equal to 5% of the re-determined value.
Re-export of seized imported goods was permitted because the goods had remained under seizure for over a year, samples had already been drawn and tested, and their continued retention served no useful purpose. The Court did not examine the merits of the allegations of misclassification, undervaluation, or breach of minimum import price conditions. As the respondents did not seriously oppose re-export, permission was granted subject to safeguards: execution of a bond for the differential duty liability and furnishing of a bank guarantee equal to 5% of the re-determined value.
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