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2020 ] INDEX - 15th April, 2020 xix
Money-laundering (Contd.)
cases, in interest of justice and for speedy trial - Court required duly
apply its mind and take proper decision in accordance with law - In other
cases, Special Court trying offence under Money Laundering Act need to
wait for result of trial relating to scheduled offence - Impugned order not
legally sustainable and set aside - Section 44(1)(c) of Prevention of Money
Laundering Act, 2002 — Inspector of Police, CBI/SCB v. Asstt. Dir., Directorate of
Enforcement (Ker.) ................................... 209
— Prevention of Money Laundering Act, 2002 (PMLA) - Whether, competent
authority obligated to seek committal of obliged predicate offence in
every case - HELD : Parliament did not intend to make it obligatory on
authorized officer under Money Laundering Act to invariably make
application under Section 44(1)(c) ibid - Otherwise, committal under
Section 44(1)(c) ibid would not have been dependent on application by
competent officer under Money Laundering Act - Section 44(1)(c) of
Prevention of Money Laundering Act, 2002 — Inspector of Police, CBI/SCB v.
Asstt. Dir., Directorate of Enforcement (Ker.) ........................ 209
Motor spirit - Industrial solvents and residue obtained as intermediate
products by distillation of naphtha not to be classified as motor spirit -
See under SPIRIT .................................. 273
Moulding machine for moulding of Synthetic Polymer for generating
footwear soles, classification and levy of ADD - See under ANTI-
DUMPING DUTY ................................. 193
Naphtha distillation - Industrial solvents and residue obtained as
intermediate products not to be classified as Motor Spirit - See under
SPIRIT ........................................ 273
Natural justice violated by denying drawback without issuing defect memo
- See under DRAWBACK ............................. 254
— violated by not furnishing copy of DRI Alert Circular relied in
adjudication - See under ADJUDICATION .................... 206
Non-notified goods - Smuggling of large cardamom, a non-notified goods,
onus on department to establish smuggling - See under CONFISCATION . . 277
Notes on clauses, scope on interpretation of taxing statute - See under
INTERPRETATION OF TAXING STATUTE ................... 220
Offences under Money Laundering Act, scope of investigation and trial - See
under PREVENTION OF MONEY LAUNDERING ACT, 2002 (PMLA) .... 209
Onus to prove that large cardamom smuggled lies upon Revenue - See
under CONFISCATION .............................. 277
Overvaluation on export of leather jackets in order to higher amount of
drawback not established - See under VALUATION (CUSTOMS) ....... 257
PENALTY :
— Quantum of - Appellant, a student pursuing Hotel Management courses
after completing his graduation, unknowingly used by his cousin and
other person by giving them offer of free tour of Hong Kong - Appellant
also signed the documents of bank accounts in connection of company in
the name of Moral Colour Limited at Hong Kong - Appellant was an
adult aged about 22 years - Thus it cannot be said that appellant was of
tender age and innocent - No record that appellant knowingly did the
acts of omission and commission during his pleasure trip to Hong Kong -
However, appellant was paid about ` 20,000 by cousin brothers and thus

EXCISE LAW TIMES  15th April 2020  37