Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Abetment of attempted export requires a positive act supported by admissible evidence of assistance, tampering, or knowledge of concealment. The notes state that no evidence linked the exporter, its managing partner, employees, or Customs House Agent to loading red sanders into a container declared to carry roofing tiles, tampering with the container, or knowing of the concealment during transit. On that basis, penalties against the exporter-side parties were set aside, while the proposed penalty against the Customs House Agent remained dropped. A remand for fresh adjudication was considered unjustified because no aggrieved party had challenged confiscation of the goods.
Abetment of attempted export requires a positive act supported by admissible evidence of assistance, tampering, or knowledge of concealment. The notes state that no evidence linked the exporter, its managing partner, employees, or Customs House Agent to loading red sanders into a container declared to carry roofing tiles, tampering with the container, or knowing of the concealment during transit. On that basis, penalties against the exporter-side parties were set aside, while the proposed penalty against the Customs House Agent remained dropped. A remand for fresh adjudication was considered unjustified because no aggrieved party had challenged confiscation of the goods.
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