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...
Under the PMLA, a provisional attachment cannot be confirmed by relying on a subsequent FIR absent from the recorded reasons to believe, attachment order, and original complaint. Such an FIR may create a separate basis for fresh attachment but cannot retrospectively validate an earlier attachment. Attachment of alleged proceeds of crime also cannot continue once the underlying scheduled offences are not established or no longer survive. Quashing of the foundational FIRs or filing of closure reports extinguishes the basis for PMLA proceedings and consequential attachment. On these grounds, the provisional attachment and its confirmation were set aside.
Under the PMLA, a provisional attachment cannot be confirmed by relying on a subsequent FIR absent from the recorded reasons to believe, attachment order, and original complaint. Such an FIR may create a separate basis for fresh attachment but cannot retrospectively validate an earlier attachment. Attachment of alleged proceeds of crime also cannot continue once the underlying scheduled offences are not established or no longer survive. Quashing of the foundational FIRs or filing of closure reports extinguishes the basis for PMLA proceedings and consequential attachment. On these grounds, the provisional attachment and its confirmation were set aside.
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