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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
PMLA inquiry and civil action are described as not depending on prior registration of a predicate FIR or complaint: the ECIR is characterised as a non-statutory internal record, so quashing it is said to be misconceived, and summons under Section 50 are treated as part of the Act's inquiry and evidentiary machinery rather than prosecution. The text distinguishes the civil and penal limbs of the PMLA, stating that provisional attachment and related inquiry may proceed to secure proceeds of crime even where the scheduled offence FIR is not yet registered, with information to be shared under Section 66(2). It also states that income-tax settlement immunity does not bar independent PMLA proceedings; the appeal was dismissed.
PMLA inquiry and civil action are described as not depending on prior registration of a predicate FIR or complaint: the ECIR is characterised as a non-statutory internal record, so quashing it is said to be misconceived, and summons under Section 50 are treated as part of the Act's inquiry and evidentiary machinery rather than prosecution. The text distinguishes the civil and penal limbs of the PMLA, stating that provisional attachment and related inquiry may proceed to secure proceeds of crime even where the scheduled offence FIR is not yet registered, with information to be shared under Section 66(2). It also states that income-tax settlement immunity does not bar independent PMLA proceedings; the appeal was dismissed.
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