Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
