Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Provisional attachment under the Prevention of Money Laundering Act was confirmed where seized institutional records, mark sheet registers and corroborative documentary information established large scale issuance of forged degrees and diversion of funds as proceeds of crime; appellants served notice under section 8(1) failed to satisfactorily disclose legitimate sources for attached movable and immovable properties, so the attachment was sustained. The absence of recovery of individual forged degree certificates did not negate the seizure-based foundation for attachment. Documents filed in rejoinder amounted to new evidence and were inadmissible without formal application and Tribunal permission; appeals dismissed.
Provisional attachment under the Prevention of Money Laundering Act was confirmed where seized institutional records, mark sheet registers and corroborative documentary information established large scale issuance of forged degrees and diversion of funds as proceeds of crime; appellants served notice under section 8(1) failed to satisfactorily disclose legitimate sources for attached movable and immovable properties, so the attachment was sustained. The absence of recovery of individual forged degree certificates did not negate the seizure-based foundation for attachment. Documents filed in rejoinder amounted to new evidence and were inadmissible without formal application and Tribunal permission; appeals dismissed.
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