Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The dominant issue was whether the petitioner's arrest for money-laundering violated the safeguards under Section 19(1)-(2) of the PMLA, including whether "reasons to believe" and the grounds of arrest were illusory and whether arrest could rest on non-cooperation or a predicate-offence investigation. The Court held that arrest under Section 19 is not a tool for investigation; it requires an independent PMLA investigation and recorded written reasons reflecting prima facie satisfaction of guilt, with due consideration of exculpatory material. On the facts, the Court found Section 19 compliance by the arresting officer and declined release on that ground, leaving merits-bail open to be considered independently. - HC
The dominant issue was whether the petitioner's arrest for money-laundering violated the safeguards under Section 19(1)-(2) of the PMLA, including whether "reasons to believe" and the grounds of arrest were illusory and whether arrest could rest on non-cooperation or a predicate-offence investigation. The Court held that arrest under Section 19 is not a tool for investigation; it requires an independent PMLA investigation and recorded written reasons reflecting prima facie satisfaction of guilt, with due consideration of exculpatory material. On the facts, the Court found Section 19 compliance by the arresting officer and declined release on that ground, leaving merits-bail open to be considered independently. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
