Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
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Admitted misdeclaration of imported used printers and accessories justified re-determination of customs value, which was sustained. Conditional redemption upon re-export is not permitted under the statutory scheme: where prohibited misdeclared goods cannot be cleared for home consumption and may only be re-exported, redemption fine is unjustified and was deleted. Misdeclaration of prohibited imported goods continues to attract penalty under Section 112(a)(i), although the penalty was reduced because redemption was unavailable. Section 114AA applies to business transactions involving false or incorrect information, rather than only fraudulent exports, and that penalty was sustained.
Admitted misdeclaration of imported used printers and accessories justified re-determination of customs value, which was sustained. Conditional redemption upon re-export is not permitted under the statutory scheme: where prohibited misdeclared goods cannot be cleared for home consumption and may only be re-exported, redemption fine is unjustified and was deleted. Misdeclaration of prohibited imported goods continues to attract penalty under Section 112(a)(i), although the penalty was reduced because redemption was unavailable. Section 114AA applies to business transactions involving false or incorrect information, rather than only fraudulent exports, and that penalty was sustained.
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