Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Steamer agents who lodge and verify an Import General Manifest as agents of a vessel's master may be treated as persons-in-charge of the conveyance for Customs purposes. The statutory responsibility covers proper accounting for manifested cargo, and liability for a cargo deficiency may arise where the agent cannot satisfactorily explain the shortfall. Import General Manifest filing is a verified declaration rather than mere notice of arrival; contractual terms in bills of lading do not displace that obligation. High Court answered the legal questions in Revenue's favour, restored the penalty for the unexplained deficiency, and set aside the Tribunal's contrary order.
Steamer agents who lodge and verify an Import General Manifest as agents of a vessel's master may be treated as persons-in-charge of the conveyance for Customs purposes. The statutory responsibility covers proper accounting for manifested cargo, and liability for a cargo deficiency may arise where the agent cannot satisfactorily explain the shortfall. Import General Manifest filing is a verified declaration rather than mere notice of arrival; contractual terms in bills of lading do not displace that obligation. High Court answered the legal questions in Revenue's favour, restored the penalty for the unexplained deficiency, and set aside the Tribunal's contrary order.
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