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...
Amendment of pleadings: the Tribunal upheld the Adjudicating Authority's discretion to permit an amended Form No.1 altering the date of default because amendments or additional documents may be filed before a final order on an insolvency admission application; outcome-liberty to amend was valid and amendment stands. Limitation and prejudice: the Tribunal applied established amendment principles, noting the amended plea remained within limitation and no valuable right of the respondent was lost; outcome-no prejudice shown and reply opportunity sufficed. Procedural exercise of discretion: the authority must assess admission ingredients on pleadings and documents; outcome-matter remitted for merits determination.
Amendment of pleadings: the Tribunal upheld the Adjudicating Authority's discretion to permit an amended Form No.1 altering the date of default because amendments or additional documents may be filed before a final order on an insolvency admission application; outcome-liberty to amend was valid and amendment stands. Limitation and prejudice: the Tribunal applied established amendment principles, noting the amended plea remained within limitation and no valuable right of the respondent was lost; outcome-no prejudice shown and reply opportunity sufficed. Procedural exercise of discretion: the authority must assess admission ingredients on pleadings and documents; outcome-matter remitted for merits determination.
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