Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Conditional provisional release of seized imported multifunctional devices was directed on safeguards including payment of the enhanced duty as quantified, furnishing of a bank guarantee, and maintenance of transaction details if the goods were onward sold. The note records that the matter was treated on the same footing as an earlier seizure case, and that interim release would not affect the statutory customs adjudication. The adjudicating authority was required to decide the dispute independently, after hearing the importer and without being influenced by the release order.
Conditional provisional release of seized imported multifunctional devices was directed on safeguards including payment of the enhanced duty as quantified, furnishing of a bank guarantee, and maintenance of transaction details if the goods were onward sold. The note records that the matter was treated on the same footing as an earlier seizure case, and that interim release would not affect the statutory customs adjudication. The adjudicating authority was required to decide the dispute independently, after hearing the importer and without being influenced by the release order.
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