Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Page of 4827
Press 'Enter' after typing page number.
1201 to 1220 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Under the PMLA, continued freezing or retention of property requires material linking the property to proceeds of crime and a statutory finding that it is involved in money laundering. General allegations of bribery, unconnected to identified transactions or quantified proceeds held by the property holder, do not meet that standard; continued freezing based solely on investigative necessity is unsustainable. Attachment, seizure and freezing may extend to property held by persons not named in the scheduled offence or money-laundering proceedings. Reasons to believe for search or freezing must be recorded, but post-recording communication is not mandatory where the show-cause notice incorporates the relevant reasons. Filing a prosecution complaint does not remove the Appellate Tribunal's jurisdiction over a freezing-confirmation order.
Under the PMLA, continued freezing or retention of property requires material linking the property to proceeds of crime and a statutory finding that it is involved in money laundering. General allegations of bribery, unconnected to identified transactions or quantified proceeds held by the property holder, do not meet that standard; continued freezing based solely on investigative necessity is unsustainable. Attachment, seizure and freezing may extend to property held by persons not named in the scheduled offence or money-laundering proceedings. Reasons to believe for search or freezing must be recorded, but post-recording communication is not mandatory where the show-cause notice incorporates the relevant reasons. Filing a prosecution complaint does not remove the Appellate Tribunal's jurisdiction over a freezing-confirmation order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
