Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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...
The High Court considered a case involving money laundering and a provisional attachment order issued without providing the petitioner an opportunity of hearing, alleging a violation of natural justice. The court noted that the law allows provisional attachment by authorized officers for up to 180 days. The petitioners, considered claimants under the law, were directed to seek remedy before the Special Court u/s Prevention of Money-Laundering Act in Jaipur. The court found the statutory remedy available to the petitioners more appropriate than the extraordinary jurisdiction of the High Court. As the petitioners did not challenge the attachment on merits and lacked standing to contest it as proceeds of crime, their plea to restrict the attachment was dismissed, leading to the dismissal of the petition.
The High Court considered a case involving money laundering and a provisional attachment order issued without providing the petitioner an opportunity of hearing, alleging a violation of natural justice. The court noted that the law allows provisional attachment by authorized officers for up to 180 days. The petitioners, considered claimants under the law, were directed to seek remedy before the Special Court u/s Prevention of Money-Laundering Act in Jaipur. The court found the statutory remedy available to the petitioners more appropriate than the extraordinary jurisdiction of the High Court. As the petitioners did not challenge the attachment on merits and lacked standing to contest it as proceeds of crime, their plea to restrict the attachment was dismissed, leading to the dismissal of the petition.
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