Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
A single-member Bench of the PMLA Adjudicating Authority was held valid because the Chairperson may constitute one- or two-member Benches for adjudication, and such composition is directory rather than jurisdictional; the coram non judice objection failed. The limitation challenge to retention of seized material was rejected because the COVID-19 exclusion period had to be omitted and no prejudice or miscarriage of justice was shown. For confirmation of provisional attachment, the Court applied the prima facie satisfaction standard, not proof beyond reasonable doubt, and found sufficient material indicating the properties were involved in money laundering as proceeds of crime. All three writ petitions were dismissed.
A single-member Bench of the PMLA Adjudicating Authority was held valid because the Chairperson may constitute one- or two-member Benches for adjudication, and such composition is directory rather than jurisdictional; the coram non judice objection failed. The limitation challenge to retention of seized material was rejected because the COVID-19 exclusion period had to be omitted and no prejudice or miscarriage of justice was shown. For confirmation of provisional attachment, the Court applied the prima facie satisfaction standard, not proof beyond reasonable doubt, and found sufficient material indicating the properties were involved in money laundering as proceeds of crime. All three writ petitions were dismissed.
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