Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The AT dismissed appeals challenging provisional attachment orders under PMLA, 2002 involving illegal foreign remittances to Hong Kong through fraudulent import documents. Despite appellants providing detailed explanations for acquisition sources of attached vehicles, the tribunal held that properties can be attached as "value" of proceeds of crime even when acquired from explained sources, if direct proceeds are dissipated or unavailable. The court emphasized that "proceeds of crime" encompasses both direct proceeds and equivalent value from scheduled offences. With prosecution complaints pending and evidence including witness statements, forensic mobile phone examination, and incriminating communications, the tribunal found sufficient grounds for continued attachment. The provisional attachment does not disturb ownership title or deprive possession rights during pending criminal proceedings.
The AT dismissed appeals challenging provisional attachment orders under PMLA, 2002 involving illegal foreign remittances to Hong Kong through fraudulent import documents. Despite appellants providing detailed explanations for acquisition sources of attached vehicles, the tribunal held that properties can be attached as "value" of proceeds of crime even when acquired from explained sources, if direct proceeds are dissipated or unavailable. The court emphasized that "proceeds of crime" encompasses both direct proceeds and equivalent value from scheduled offences. With prosecution complaints pending and evidence including witness statements, forensic mobile phone examination, and incriminating communications, the tribunal found sufficient grounds for continued attachment. The provisional attachment does not disturb ownership title or deprive possession rights during pending criminal proceedings.
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