Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
Construction of "proceeds of crime" and the offence under the PMLA was examined against allegations of large-scale illegal quarrying and related lease transactions; the court applied statutory definitions and precedents to hold that the complaint furnishes prima facie particulars linking the impugned property and lease dealings to laundering and thus discloses offences under the money laundering statute. Acquisition of property before the predicate offences was held not determinative where the complaint pleads subsequent use, transfer or lease for concealment and laundering. The extraordinary jurisdiction to quash was declined and the petition was dismissed; issues reserved for trial.
Construction of "proceeds of crime" and the offence under the PMLA was examined against allegations of large-scale illegal quarrying and related lease transactions; the court applied statutory definitions and precedents to hold that the complaint furnishes prima facie particulars linking the impugned property and lease dealings to laundering and thus discloses offences under the money laundering statute. Acquisition of property before the predicate offences was held not determinative where the complaint pleads subsequent use, transfer or lease for concealment and laundering. The extraordinary jurisdiction to quash was declined and the petition was dismissed; issues reserved for trial.
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