Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
Lawfulness of arrests under the PMLA was contested on whether the authorised officer considered exculpatory material, had reasonable 'reasons to believe', and complied with procedural safeguards. The court held that the officer's recorded material and nexus to conclusions met review standards and did not breach Wednesbury reasonableness; interim stay of magistrate order or subsequent settlements not cancelling FIRs did not automatically invalidate investigation or prior arrest. Judicial review under constitutional writ jurisdiction was limited to legality and procedure, not merits, and the petitions were dismissed for lack of merit.
Lawfulness of arrests under the PMLA was contested on whether the authorised officer considered exculpatory material, had reasonable 'reasons to believe', and complied with procedural safeguards. The court held that the officer's recorded material and nexus to conclusions met review standards and did not breach Wednesbury reasonableness; interim stay of magistrate order or subsequent settlements not cancelling FIRs did not automatically invalidate investigation or prior arrest. Judicial review under constitutional writ jurisdiction was limited to legality and procedure, not merits, and the petitions were dismissed for lack of merit.
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