Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
PMLA search, seizure and arrest powers require recorded reasons to believe under sections 17 and 19, supported by material linking the person searched or arrested to proceeds of crime. In a land-compensation transaction involving a void unilateral cancellation of a registered gift deed, land vested in a local body and later acquired for a highway project. Contemporaneous cancellation and sale deeds, the circumstances of purchase, and receipt, partial refund and retention of compensation supported an active role and benefit from proceeds of crime. Communication of grounds of arrest and disclosure of supporting material satisfied the statutory conditions, rejecting the challenge to search, seizure and arrest.
PMLA search, seizure and arrest powers require recorded reasons to believe under sections 17 and 19, supported by material linking the person searched or arrested to proceeds of crime. In a land-compensation transaction involving a void unilateral cancellation of a registered gift deed, land vested in a local body and later acquired for a highway project. Contemporaneous cancellation and sale deeds, the circumstances of purchase, and receipt, partial refund and retention of compensation supported an active role and benefit from proceeds of crime. Communication of grounds of arrest and disclosure of supporting material satisfied the statutory conditions, rejecting the challenge to search, seizure and arrest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4931 
