Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
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Provisional attachment of cash as proceeds of crime requires a demonstrated nexus between the property and the scheduled offence. Evidence of a double-trip mechanism, supported by the truck driver's statement, showed excise-duty evasion through repeated use of transport documents. The warehouse owner did not independently corroborate the claimed bank withdrawal or receipts from traders; a cash book retained in the owner's custody lacked independent evidentiary value. The absence of bank records, investigative material, and increased declared income established the nexus between the seized cash and illicit country-liquor transactions, so the cash was treated as proceeds of crime and the attachment remained in force.
Provisional attachment of cash as proceeds of crime requires a demonstrated nexus between the property and the scheduled offence. Evidence of a double-trip mechanism, supported by the truck driver's statement, showed excise-duty evasion through repeated use of transport documents. The warehouse owner did not independently corroborate the claimed bank withdrawal or receipts from traders; a cash book retained in the owner's custody lacked independent evidentiary value. The absence of bank records, investigative material, and increased declared income established the nexus between the seized cash and illicit country-liquor transactions, so the cash was treated as proceeds of crime and the attachment remained in force.
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