Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected.
Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected.
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