Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA. The arrest was deemed legal as per Section 19 of the PMLA, and the petitioner was produced before the Special Court within 24 hours. - While acknowledging the importance of the right to sleep, the Court noted that the petitioner's statement was recorded voluntarily, albeit at an inconvenient hour. The Court deprecated the practice of recording statements post-midnight and directed the ED to issue guidelines for the timing of statement recordings under Section 50 of the PMLA.
Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA. The arrest was deemed legal as per Section 19 of the PMLA, and the petitioner was produced before the Special Court within 24 hours. - While acknowledging the importance of the right to sleep, the Court noted that the petitioner's statement was recorded voluntarily, albeit at an inconvenient hour. The Court deprecated the practice of recording statements post-midnight and directed the ED to issue guidelines for the timing of statement recordings under Section 50 of the PMLA.
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