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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Attachment of mortgaged property under the PMLA was not invalid merely because a secured creditor held a prior charge. The Tribunal applied a harmonious construction between the PMLA and secured creditor regimes, holding that a prior mortgage does not by itself bar attachment, while the creditor's bona fide security interest is not extinguished and may be pursued in accordance with law, including before the Special Court. It also rejected the challenge that the property could not be attached because it pre-dated the alleged criminal activity, finding on the record that the relevant criminal conduct commenced before the property was acquired. The attachment was therefore sustained.
Attachment of mortgaged property under the PMLA was not invalid merely because a secured creditor held a prior charge. The Tribunal applied a harmonious construction between the PMLA and secured creditor regimes, holding that a prior mortgage does not by itself bar attachment, while the creditor's bona fide security interest is not extinguished and may be pursued in accordance with law, including before the Special Court. It also rejected the challenge that the property could not be attached because it pre-dated the alleged criminal activity, finding on the record that the relevant criminal conduct commenced before the property was acquired. The attachment was therefore sustained.
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