Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Whether attachment under the PMLA could extend to properties held by corporate entities not arraigned as accused in the scheduled offence was the dominant issue. The forum found that the entities were shell companies with negligible capital, receiving crores through non-commercial infusions, and that the persons controlling them used tainted NRHM-related funds to acquire shareholding and properties, establishing an indirect nexus to proceeds of crime. Relying on the wide definition of "proceeds of crime" and the breadth of Section 5(1), it held attachment is not confined to named accused but applies to any person/entity involved in processes connected with such proceeds; the challenge failed and the appeals were dismissed. - AT
Whether attachment under the PMLA could extend to properties held by corporate entities not arraigned as accused in the scheduled offence was the dominant issue. The forum found that the entities were shell companies with negligible capital, receiving crores through non-commercial infusions, and that the persons controlling them used tainted NRHM-related funds to acquire shareholding and properties, establishing an indirect nexus to proceeds of crime. Relying on the wide definition of "proceeds of crime" and the breadth of Section 5(1), it held attachment is not confined to named accused but applies to any person/entity involved in processes connected with such proceeds; the challenge failed and the appeals were dismissed. - AT
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