Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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Money-laundering under the PMLA was treated as a continuing activity; the relevant date is when a person engages in or continues dealing with proceeds of crime, not merely the date of the predicate offence. On the facts, the appellant continued to derive benefit from unauthorized construction and related transactions, the ECIR was recorded when the scheduled-offence requirement stood attracted, and the ECIR had not been quashed. The Article 20(1) challenge and the plea based on absence of scheduled-offence status at the initial point of time were rejected, and confirmation of provisional attachment was upheld, with the appeal dismissed.
Money-laundering under the PMLA was treated as a continuing activity; the relevant date is when a person engages in or continues dealing with proceeds of crime, not merely the date of the predicate offence. On the facts, the appellant continued to derive benefit from unauthorized construction and related transactions, the ECIR was recorded when the scheduled-offence requirement stood attracted, and the ECIR had not been quashed. The Article 20(1) challenge and the plea based on absence of scheduled-offence status at the initial point of time were rejected, and confirmation of provisional attachment was upheld, with the appeal dismissed.
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