Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Unexplained Delays Invalidate Detention: Article 22(5) Breach</h1> <h3>Sangeetha Kirti Patel Versus RA Rajeev Principal Secretary (Appeals And Security) And Others</h3> Sangeetha Kirti Patel Versus RA Rajeev Principal Secretary (Appeals And Security) And Others - TMI Issues Involved:1. Legality of the detention order under COFEPOSA Act, 1974.2. Breach of Article 22(5) of the Constitution of India due to delay in considering the representation.Detailed Analysis:1. Legality of the Detention Order under COFEPOSA Act, 1974:The petitioner, the wife of the detenu, challenged the detention order dated 29th September 2014 issued under Section 3(1) of the Conservation Of Foreign Exchange and Prevention Of Smuggling Activities Act, 1974 (COFEPOSA). The detenu was alleged to be an active member of a cartel involved in smuggling Red Sanders, a natural resource protected under CITES and prohibited for export under EXIM Policy. The Directorate of Revenue Intelligence (DRI) seized 151 MTs of Red Sanders valued at approximately Rs. 60 Crores from Nhava Sheva and Panvel, revealing the detenu's involvement in smuggling activities. The detenu was also found to have rented a warehouse for storing and stuffing Red Sanders in export containers disguised as onions. The detaining authority, after considering the evidence and documents, issued the detention order to prevent the detenu from engaging in future smuggling activities.2. Breach of Article 22(5) of the Constitution of India:The petitioner confined the challenge to the impugned order based on the breach of Article 22(5) of the Constitution, arguing that the representation was not considered promptly and expeditiously. The Division Bench had previously quashed a similar detention order for a co-detenu on the same grounds. The representation dated 3rd December 2014, submitted by the petitioner, was received on 8th December 2014. The detaining authority sought parawise comments from the sponsoring authority, which were delayed due to verification processes and holidays. The comments were eventually received on 2nd January 2015, and the representation was rejected on 3rd January 2015. Similarly, the Additional Chief Secretary received the representation on 8th December 2014, sought comments, and rejected the representation on 8th January 2015 after a delay involving holidays and a change in officeholders.The court noted that the delay in deciding the representation was not satisfactorily explained. The detaining authority and the Additional Chief Secretary failed to justify the time taken for verification and processing of parawise comments. The court referenced the Supreme Court's judgment in Rama Dhondu Borade v. V.K. Saraf, emphasizing the constitutional mandate to consider representations expeditiously. The unexplained delays of 20 days by the detaining authority and 25 days by the Additional Chief Secretary, along with the 21-day delay by the sponsoring authority, were deemed violations of Article 22(5).Conclusion:The court concluded that the unsatisfactory explanation for the delays in considering the representation rendered the continued detention of the detenu illegal. The breach of Article 22(5) vitiated the detention order, leading the court to allow the petition and order the immediate release of the detenu. The judgment underscored the importance of prompt and diligent consideration of representations to uphold constitutional rights.

        Topics

        ActsIncome Tax
        No Records Found