PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Mere issuance of professional certificates without collusion does not satisfy the knowledge or abetment elements required for penalty under the Customs provision cited; therefore confiscation/liability claims fail on lack of evidence and statutory mens rea, and the appellant's penalties were set aside. The tribunal nevertheless found negligent professional conduct for inadequate due diligence in issuing certificates and admonished caution in future. The decision followed precedent mitigating penalties where absence of collusion or knowing dealing with offending goods is established.
Mere issuance of professional certificates without collusion does not satisfy the knowledge or abetment elements required for penalty under the Customs provision cited; therefore confiscation/liability claims fail on lack of evidence and statutory mens rea, and the appellant's penalties were set aside. The tribunal nevertheless found negligent professional conduct for inadequate due diligence in issuing certificates and admonished caution in future. The decision followed precedent mitigating penalties where absence of collusion or knowing dealing with offending goods is established.
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