Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Bail under the PMLA may be considered more liberally where the accused's alleged role is limited, corroborative material is lacking, and the proviso to the bail threshold is implicated. The note records that a functional association with an organisation, without evidence linking the accused to specific money-laundering acts, or reliance on email identifiers and saved contacts alone, is not enough to refuse bail at the pre-trial stage. It also notes that the alleged funds formed only a small part of the case, their link to a scheduled offence was not prima facie shown, and prolonged incarceration with the trial still at the charge stage weighed against continued detention.
Bail under the PMLA may be considered more liberally where the accused's alleged role is limited, corroborative material is lacking, and the proviso to the bail threshold is implicated. The note records that a functional association with an organisation, without evidence linking the accused to specific money-laundering acts, or reliance on email identifiers and saved contacts alone, is not enough to refuse bail at the pre-trial stage. It also notes that the alleged funds formed only a small part of the case, their link to a scheduled offence was not prima facie shown, and prolonged incarceration with the trial still at the charge stage weighed against continued detention.
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