Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Registration of an ECIR under the PML Act is not automatic on the existence of a predicate offence; the authorised officer must form and record reasons to believe, on the basis of materials in possession, that proceeds of crime exist and Section 3 is attracted. An ECIR is an internal document and the statutory decision to initiate proceedings lies with the Enforcement Directorate, so a High Court cannot compel registration merely because a predicate offence appears to exist prima facie. The writ petition seeking such a direction was dismissed, leaving initiation of proceedings to the Enforcement Directorate's independent satisfaction.
Registration of an ECIR under the PML Act is not automatic on the existence of a predicate offence; the authorised officer must form and record reasons to believe, on the basis of materials in possession, that proceeds of crime exist and Section 3 is attracted. An ECIR is an internal document and the statutory decision to initiate proceedings lies with the Enforcement Directorate, so a High Court cannot compel registration merely because a predicate offence appears to exist prima facie. The writ petition seeking such a direction was dismissed, leaving initiation of proceedings to the Enforcement Directorate's independent satisfaction.
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