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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Knowing facilitation of diversion of duty-free imported goods from premises specified in Advance Authorisation conditions attracted penalty under Section 112(b) of the Customs Act. The Tribunal noted that the importer admitted diversion and partial duty payment, and that sales tax delivery notes handed to the appellant, including a copy given to the truck driver, showed awareness that the goods were being moved for sale contrary to the authorisation terms. On these facts, the goods were liable to confiscation and the appellant's aiding and abetting of their transport to unauthorised premises justified the penalty.
Knowing facilitation of diversion of duty-free imported goods from premises specified in Advance Authorisation conditions attracted penalty under Section 112(b) of the Customs Act. The Tribunal noted that the importer admitted diversion and partial duty payment, and that sales tax delivery notes handed to the appellant, including a copy given to the truck driver, showed awareness that the goods were being moved for sale contrary to the authorisation terms. On these facts, the goods were liable to confiscation and the appellant's aiding and abetting of their transport to unauthorised premises justified the penalty.
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