PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Penalty under section 112(b)(ii) could not be sustained where the only basis was a higher amount charged in earlier clearances, because that circumstance created at most a presumption and did not prove knowledge or conscious participation in improper importation. The Tribunal noted that the Embassy documents were genuine and that the appellant's role was limited to forwarding email and documents to the customs broker who handled clearance. In the absence of material showing involvement in duty evasion or importation of goods liable to confiscation, the penalty was without authority of law and was set aside.
Penalty under section 112(b)(ii) could not be sustained where the only basis was a higher amount charged in earlier clearances, because that circumstance created at most a presumption and did not prove knowledge or conscious participation in improper importation. The Tribunal noted that the Embassy documents were genuine and that the appellant's role was limited to forwarding email and documents to the customs broker who handled clearance. In the absence of material showing involvement in duty evasion or importation of goods liable to confiscation, the penalty was without authority of law and was set aside.
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