Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Reward under the informant guidelines was treated as ex gratia and subject to the competent authority's discretion, with relaxation beyond the prescribed ceiling resting with the Full Board. The informant had accepted that the payment was non-contractual and would not be challenged in court. After re-examining the tax recovery, supplied information and weightage methodology, the Board recalculated the reward and found the earlier recommendation incorrect. The Court declined to substitute its own assessment, holding that writ interference was unavailable absent manifest illegality or patent arbitrariness. The enhanced claim was rejected and the writ petition dismissed.
Reward under the informant guidelines was treated as ex gratia and subject to the competent authority's discretion, with relaxation beyond the prescribed ceiling resting with the Full Board. The informant had accepted that the payment was non-contractual and would not be challenged in court. After re-examining the tax recovery, supplied information and weightage methodology, the Board recalculated the reward and found the earlier recommendation incorrect. The Court declined to substitute its own assessment, holding that writ interference was unavailable absent manifest illegality or patent arbitrariness. The enhanced claim was rejected and the writ petition dismissed.
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