PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Exotic birds and mammals not being notified goods under Section 123 of the Customs Act, the burden remained on the Revenue to prove their smuggled character. The Tribunal found that the supplier's statement and the domestic supply chain explained possession, while no independent corroborative evidence showed illegal importation; mere suspicion or alleged foreign origin was insufficient. On that basis, confiscation of the seized birds and mammals was set aside, the penalty failed with the smuggling case, and the vehicle could not be confiscated once the main allegation collapsed. Release of the goods and vehicle was upheld.
Exotic birds and mammals not being notified goods under Section 123 of the Customs Act, the burden remained on the Revenue to prove their smuggled character. The Tribunal found that the supplier's statement and the domestic supply chain explained possession, while no independent corroborative evidence showed illegal importation; mere suspicion or alleged foreign origin was insufficient. On that basis, confiscation of the seized birds and mammals was set aside, the penalty failed with the smuggling case, and the vehicle could not be confiscated once the main allegation collapsed. Release of the goods and vehicle was upheld.
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