Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
Detention of goods under statutory seizure proceedings was challenged on the grounds that the analytical laboratory report's reliability and admissibility and the petitioner's reply and appeal contentions were not addressed; the appellate order recorded conclusions without reasons. The principle applied requires the adjudicating/appellate authority to consider and deal with grounds raised in reply or memo of appeal and to assign reasons for conclusions. Because multiple grounds were not considered and the order was non speaking, the matter is remanded to the appellate authority for fresh consideration and a reasoned, independent order.
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