Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
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PMLA provisional attachment challenges should ordinarily proceed through the statutory adjudicatory framework: the Adjudicating Authority examines the attachment after hearing the affected person, followed by appeals to the Appellate Tribunal and High Court. Availability of an alternative remedy does not bar writ jurisdiction, but a writ petition will generally not be entertained where that remedy is efficacious and no exceptional circumstance, such as patent lack of jurisdiction, breach of natural justice or statutory violation, is shown. Objections on proceeds of crime, jurisdiction and attachment validity may be raised before the statutory forum. The writ petition was dismissed as not maintainable, with liberty to pursue PMLA remedies.
PMLA provisional attachment challenges should ordinarily proceed through the statutory adjudicatory framework: the Adjudicating Authority examines the attachment after hearing the affected person, followed by appeals to the Appellate Tribunal and High Court. Availability of an alternative remedy does not bar writ jurisdiction, but a writ petition will generally not be entertained where that remedy is efficacious and no exceptional circumstance, such as patent lack of jurisdiction, breach of natural justice or statutory violation, is shown. Objections on proceeds of crime, jurisdiction and attachment validity may be raised before the statutory forum. The writ petition was dismissed as not maintainable, with liberty to pursue PMLA remedies.
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