Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Dominant issue: whether the provisional attachment under the Benami Transactions Act was supportable by evidence of a benami arrangement. The Tribunal held that the Initiating Officer bore the burden of proof and failed to adduce independent, admissible evidence (relying instead on Income-tax material and Section 131 statements) to pierce the corporate veil or show benefit passed to a beneficial owner; the target companies' own profitable business and assessed returns supported legitimate share allotment. Consequence: confirmation of the provisional attachment was rightly denied and the appeals dismissed. - AT
Dominant issue: whether the provisional attachment under the Benami Transactions Act was supportable by evidence of a benami arrangement. The Tribunal held that the Initiating Officer bore the burden of proof and failed to adduce independent, admissible evidence (relying instead on Income-tax material and Section 131 statements) to pierce the corporate veil or show benefit passed to a beneficial owner; the target companies' own profitable business and assessed returns supported legitimate share allotment. Consequence: confirmation of the provisional attachment was rightly denied and the appeals dismissed. - AT
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