Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Receipt of foreign currency through a non-banking channel was admitted to have accrued on 16.07.2007 and not repatriated/surrendered within 180 days, constituting contravention of Section 3(a) and Section 4 of the Act of 1999 and Section 8 read with Regulations 3 and 7 of the 2000 Regulations; the penalty was therefore sustained but reduced proportionately considering the amount involved in Singapore Dollars, with adjustment of any pre-deposit. Separately, confiscation of the seized cash was set aside because there was no finding that the cash was used or involved in any hawala transaction or other contravention, and mere possession without nexus to a violation did not justify confiscation. - AT
Receipt of foreign currency through a non-banking channel was admitted to have accrued on 16.07.2007 and not repatriated/surrendered within 180 days, constituting contravention of Section 3(a) and Section 4 of the Act of 1999 and Section 8 read with Regulations 3 and 7 of the 2000 Regulations; the penalty was therefore sustained but reduced proportionately considering the amount involved in Singapore Dollars, with adjustment of any pre-deposit. Separately, confiscation of the seized cash was set aside because there was no finding that the cash was used or involved in any hawala transaction or other contravention, and mere possession without nexus to a violation did not justify confiscation. - AT
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