Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
PMLA attachment of a company's properties requires a demonstrated nexus between the alleged proceeds of crime and a scheduled offence. Share application money linked to coal-block allocation could not be treated as proceeds of crime where investor statements did not show that the allocation induced the investments, and allegations of director-controlled entities or public-fund involvement lacked supporting particulars, complaint or FIR. The attachment confirmation was set aside for the appellant company because the requisite connection between the funds and the scheduled offence was not established.
PMLA attachment of a company's properties requires a demonstrated nexus between the alleged proceeds of crime and a scheduled offence. Share application money linked to coal-block allocation could not be treated as proceeds of crime where investor statements did not show that the allocation induced the investments, and allegations of director-controlled entities or public-fund involvement lacked supporting particulars, complaint or FIR. The attachment confirmation was set aside for the appellant company because the requisite connection between the funds and the scheduled offence was not established.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
