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...
The AT held that enhanced compensation fraudulently received after the claimants' own enhancement proceedings had failed constituted proceeds of crime, and that later possession and projection of that money as untainted property fell within money-laundering under Section 3. It further held that where the tainted property is unavailable, equivalent value property may be attached under Section 2(1)(u), even if the attached asset is ancestral or was acquired earlier, so long as it represents equivalent value. The Tribunal also interpreted Section 5(1) to require only an apprehended likelihood of concealment or transfer, not proof of actual alienation, and upheld the provisional attachment orders.
The AT held that enhanced compensation fraudulently received after the claimants' own enhancement proceedings had failed constituted proceeds of crime, and that later possession and projection of that money as untainted property fell within money-laundering under Section 3. It further held that where the tainted property is unavailable, equivalent value property may be attached under Section 2(1)(u), even if the attached asset is ancestral or was acquired earlier, so long as it represents equivalent value. The Tribunal also interpreted Section 5(1) to require only an apprehended likelihood of concealment or transfer, not proof of actual alienation, and upheld the provisional attachment orders.
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