Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Money-laundering under the PMLA is treated as a distinct statutory offence from the predicate or scheduled offence, despite factual interconnection. The article notes that conviction for the predicate offence does not create double jeopardy or bar continued PMLA prosecution because the laundering offence concerns dealings with proceeds of crime and has separate ingredients. Section 300 of the CrPC applies only to successive trials for the same offence or legally prohibited trials based on identical facts. Whether assets qualify as proceeds of crime must be determined on evidence by the Special Court and cannot be prematurely decided in proceedings under Section 482 of the CrPC. The discussed petitions were dismissed and the stay on PMLA proceedings was dissolved.
Money-laundering under the PMLA is treated as a distinct statutory offence from the predicate or scheduled offence, despite factual interconnection. The article notes that conviction for the predicate offence does not create double jeopardy or bar continued PMLA prosecution because the laundering offence concerns dealings with proceeds of crime and has separate ingredients. Section 300 of the CrPC applies only to successive trials for the same offence or legally prohibited trials based on identical facts. Whether assets qualify as proceeds of crime must be determined on evidence by the Special Court and cannot be prematurely decided in proceedings under Section 482 of the CrPC. The discussed petitions were dismissed and the stay on PMLA proceedings was dissolved.
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