Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Property of equivalent value may be provisionally attached where property directly or indirectly derived from criminal activity is unavailable because it has vanished or been laundered. The phrase "or the value of any such property" operates as an independent limb of the definition of proceeds of crime, permitting attachment of substitute assets of equivalent value. Such assets may include property acquired before the alleged criminal activity and need not have a direct nexus with that activity. Restricting attachment only to directly traceable proceeds would render the equivalent-value limb ineffective and undermine the statutory objective.
Property of equivalent value may be provisionally attached where property directly or indirectly derived from criminal activity is unavailable because it has vanished or been laundered. The phrase "or the value of any such property" operates as an independent limb of the definition of proceeds of crime, permitting attachment of substitute assets of equivalent value. Such assets may include property acquired before the alleged criminal activity and need not have a direct nexus with that activity. Restricting attachment only to directly traceable proceeds would render the equivalent-value limb ineffective and undermine the statutory objective.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
