Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Whether provisional attachment under the PMLA was validly exercised: Court held that attachment requires the property to be "proceeds of crime" and material to show relation to a scheduled offence; absent evidence of criminal activity or that the predicate offence (Section 13 PC) was a scheduled offence at the relevant time, attachment was misplaced - appeal dismissed on merits. Whether recorded concessions/admissions by counsel could be contradicted: factual recital in the impugned order is conclusive and, having not been corrected before the same forum, cannot be reopened in the appeal - therefore such challenge was rejected. Relief modified: refund of interest ordered but 50% of accrued interest directed to AFBCWF. - HC
Whether provisional attachment under the PMLA was validly exercised: Court held that attachment requires the property to be "proceeds of crime" and material to show relation to a scheduled offence; absent evidence of criminal activity or that the predicate offence (Section 13 PC) was a scheduled offence at the relevant time, attachment was misplaced - appeal dismissed on merits. Whether recorded concessions/admissions by counsel could be contradicted: factual recital in the impugned order is conclusive and, having not been corrected before the same forum, cannot be reopened in the appeal - therefore such challenge was rejected. Relief modified: refund of interest ordered but 50% of accrued interest directed to AFBCWF. - HC
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