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...
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Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether delayed reporting of seizures to the Magistrate under Section 102(3) Cr.P.C. nullifies the seizure order. The Court traced the legislative history and examined conflicting precedents, concluding that delayed reporting is a procedural irregularity rather than a substantive illegality. The Court defined the term "forthwith" and clarified that non-compliance with the reporting requirement does not invalidate the seizure. The validity of the seizure depends on the jurisdictional and substantive grounds, not procedural compliance. - In the present case, the Supreme Court overturned the High Court’s decision to de-freeze the bank accounts of the respondents, directing them to execute a bond to deposit the seized amount if found guilty.
Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether delayed reporting of seizures to the Magistrate under Section 102(3) Cr.P.C. nullifies the seizure order. The Court traced the legislative history and examined conflicting precedents, concluding that delayed reporting is a procedural irregularity rather than a substantive illegality. The Court defined the term "forthwith" and clarified that non-compliance with the reporting requirement does not invalidate the seizure. The validity of the seizure depends on the jurisdictional and substantive grounds, not procedural compliance. - In the present case, the Supreme Court overturned the High Court’s decision to de-freeze the bank accounts of the respondents, directing them to execute a bond to deposit the seized amount if found guilty.
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