Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Challenge to arrest under the Prevention of Money Laundering Act focused on whether the arresting officer had 'reasons to believe' and whether statutory safeguards were followed; court applied the limited judicial review standard requiring manifest arbitrariness or gross non compliance and found procedural safeguards complied with, tangible material (cash, jewellery, digital devices, recorded statements and communications) supported the officer's reasons to believe, and remand orders need not be quashed. On proceeds of crime and the independence of the money laundering offence, the court held that property derived from scheduled offences may constitute proceeds of crime and that possession or concealment can sustain independent money laundering proceedings, so PMLA liability did not require prior arraignment in predicate FIRs.
Challenge to arrest under the Prevention of Money Laundering Act focused on whether the arresting officer had 'reasons to believe' and whether statutory safeguards were followed; court applied the limited judicial review standard requiring manifest arbitrariness or gross non compliance and found procedural safeguards complied with, tangible material (cash, jewellery, digital devices, recorded statements and communications) supported the officer's reasons to believe, and remand orders need not be quashed. On proceeds of crime and the independence of the money laundering offence, the court held that property derived from scheduled offences may constitute proceeds of crime and that possession or concealment can sustain independent money laundering proceedings, so PMLA liability did not require prior arraignment in predicate FIRs.
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