PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Article 24 of the ASEAN-India Free Trade Area, which provides an inter-State consultation mechanism, does not displace Customs Authorities' statutory jurisdiction unless incorporated into municipal law. The Rules of Origin implement origin criteria but do not incorporate that dispute-resolution mechanism, so it cannot be privately enforced to bar Customs Act proceedings. Customs recovery powers for incorrect preferential-duty claims existed under the unamended provisions governing short levy, short payment and truthful bill-of-entry declarations. Origin-certificate particulars supporting preferential treatment form part of those declarations. The later certificate-of-origin verification regime added a specific procedure without creating or limiting the pre-existing general recovery power.
Article 24 of the ASEAN-India Free Trade Area, which provides an inter-State consultation mechanism, does not displace Customs Authorities' statutory jurisdiction unless incorporated into municipal law. The Rules of Origin implement origin criteria but do not incorporate that dispute-resolution mechanism, so it cannot be privately enforced to bar Customs Act proceedings. Customs recovery powers for incorrect preferential-duty claims existed under the unamended provisions governing short levy, short payment and truthful bill-of-entry declarations. Origin-certificate particulars supporting preferential treatment form part of those declarations. The later certificate-of-origin verification regime added a specific procedure without creating or limiting the pre-existing general recovery power.
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