Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
AT upheld provisional attachment order u/s PMLA, 2002 due to illegal foreign remittances made through fake import documents. Prosecution complaints pending, incriminating evidence against appellants. Burden of proof not discharged u/s 24. Provisional attachment aims to prevent concealment or transfer of proceeds of crime. SC in Vijay Madanlal Choudhary case emphasized balancing interests and preserving crime proceeds. "Attachment" u/s 2(1)(d) prohibits property transfer but allows use. No grounds to interfere, appeal dismissed.
AT upheld provisional attachment order u/s PMLA, 2002 due to illegal foreign remittances made through fake import documents. Prosecution complaints pending, incriminating evidence against appellants. Burden of proof not discharged u/s 24. Provisional attachment aims to prevent concealment or transfer of proceeds of crime. SC in Vijay Madanlal Choudhary case emphasized balancing interests and preserving crime proceeds. "Attachment" u/s 2(1)(d) prohibits property transfer but allows use. No grounds to interfere, appeal dismissed.
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