Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC held that the provisional attachment order under Section 5(1)(b) of the PMLA, issued on 10 Nov 2021, cannot operate beyond 180 days; even after excluding COVID-period suspensions, the 180-day limit has elapsed. A stay obtained by a different party over certain properties does not extend the statutory 180-day period as to the petitioner's claimed properties. Consequently, the provisional attachment will no longer operate qua the properties in which the petitioner claimed interest, and those attachments are declared vacated/raised. The HC further noted that the ED has not completed proceedings under Section 8(3) of the PMLA to finalize attachment. Application disposed.
The HC held that the provisional attachment order under Section 5(1)(b) of the PMLA, issued on 10 Nov 2021, cannot operate beyond 180 days; even after excluding COVID-period suspensions, the 180-day limit has elapsed. A stay obtained by a different party over certain properties does not extend the statutory 180-day period as to the petitioner's claimed properties. Consequently, the provisional attachment will no longer operate qua the properties in which the petitioner claimed interest, and those attachments are declared vacated/raised. The HC further noted that the ED has not completed proceedings under Section 8(3) of the PMLA to finalize attachment. Application disposed.
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