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...
Benami property determination was set aside where the adjudicating authority relied on recovered documents, statements, surrounding circumstances and unaccounted cash material, yet reached internally inconsistent findings on whether the alleged beneficial owner's funding was proved while still declaring the property benami and the appellant a benamidar. The Tribunal noted that the appellant's later ownership claim contradicted his earlier statements and affidavit, but also found that the full evidentiary record had not been properly considered. The matter was remanded for fresh consideration on all facts, statements, affidavits and investigative material, with status quo on the property maintained.
Benami property determination was set aside where the adjudicating authority relied on recovered documents, statements, surrounding circumstances and unaccounted cash material, yet reached internally inconsistent findings on whether the alleged beneficial owner's funding was proved while still declaring the property benami and the appellant a benamidar. The Tribunal noted that the appellant's later ownership claim contradicted his earlier statements and affidavit, but also found that the full evidentiary record had not been properly considered. The matter was remanded for fresh consideration on all facts, statements, affidavits and investigative material, with status quo on the property maintained.
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