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...
Look Out Circulars that restrain travel abroad directly burden the Article 21 right to personal liberty and can survive only if supported by a live legal basis, proportionality, and independent application of mind. Bank-initiated LOCs were found unsustainable because public sector banks lacked present authority to seek them through their officers, and ordinary loan default, NPA status or recovery proceedings could not justify travel restraint absent a legally sustainable criminal basis; those LOCs were quashed subject to travel-intimation and case-specific safeguards. Continuation of LOCs could not rest mechanically on pending assessment, search or complaint alone; where the restraint had served its purpose or lacked present necessity, it was set aside. In pending charge-sheet or complaint cases, petitioners were relegated to the criminal court seized of the record for modification or rescission.
Look Out Circulars that restrain travel abroad directly burden the Article 21 right to personal liberty and can survive only if supported by a live legal basis, proportionality, and independent application of mind. Bank-initiated LOCs were found unsustainable because public sector banks lacked present authority to seek them through their officers, and ordinary loan default, NPA status or recovery proceedings could not justify travel restraint absent a legally sustainable criminal basis; those LOCs were quashed subject to travel-intimation and case-specific safeguards. Continuation of LOCs could not rest mechanically on pending assessment, search or complaint alone; where the restraint had served its purpose or lacked present necessity, it was set aside. In pending charge-sheet or complaint cases, petitioners were relegated to the criminal court seized of the record for modification or rescission.
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