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 Tribunal held that the dominant issue was whether property acquired before the predicate offence could be provisionally attached as "proceeds of crime" under Section 2(1)(u). Applying the second limb of the definition-where original proceeds are not traceable-the authority may attach property of equivalent value; precedent support was invoked. The challenge to jurisdictional change and denial of physical hearing was rejected because virtual hearing provided adequate opportunity and the appellant declined it, so no breach of natural justice. Factual findings that a portion of funds remained unreturned sustained the attachment. Appeals dismissed. - AT
The Tribunal held that the dominant issue was whether property acquired before the predicate offence could be provisionally attached as "proceeds of crime" under Section 2(1)(u). Applying the second limb of the definition-where original proceeds are not traceable-the authority may attach property of equivalent value; precedent support was invoked. The challenge to jurisdictional change and denial of physical hearing was rejected because virtual hearing provided adequate opportunity and the appellant declined it, so no breach of natural justice. Factual findings that a portion of funds remained unreturned sustained the attachment. Appeals dismissed. - AT
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