Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
PMLA proceedings require a subsisting scheduled offence and proceeds of crime derived from criminal activity relating to that offence. Where the predicate FIR ended through acceptance of a cancellation report and dismissal of the protest petition, continuation of the ECIR and coercive measures based solely on that FIR lacked jurisdiction, subject to possible revival if the predicate investigation is revived. Pre-prosecution PMLA search, seizure, freezing and attachment actions remain in the civil or executive stream and may be challenged through civil writ jurisdiction. The Adjudicating Authority's remedies address consequential measures, not the foundational validity of an ECIR. An addendum cannot revive an ECIR that has lost its predicate basis, particularly where it relies on materially distinct allegations and may constitute a colourable exercise of power.
PMLA proceedings require a subsisting scheduled offence and proceeds of crime derived from criminal activity relating to that offence. Where the predicate FIR ended through acceptance of a cancellation report and dismissal of the protest petition, continuation of the ECIR and coercive measures based solely on that FIR lacked jurisdiction, subject to possible revival if the predicate investigation is revived. Pre-prosecution PMLA search, seizure, freezing and attachment actions remain in the civil or executive stream and may be challenged through civil writ jurisdiction. The Adjudicating Authority's remedies address consequential measures, not the foundational validity of an ECIR. An addendum cannot revive an ECIR that has lost its predicate basis, particularly where it relies on materially distinct allegations and may constitute a colourable exercise of power.
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