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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the challenge to the detention orders raised a prima facie case for interim protection, and whether coercive action should be restrained pending further hearing.
Analysis: The petitioner assailed the detention orders under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 on the ground of belated execution and non-application of mind. The Court noticed that the petitioner had appeared before the learned CMM on two dates after the detention order had been passed, yet the order had not been executed upon him by the official respondents.
Outcome: Notice was issued, replies were directed to be filed, and interim protection was granted by directing that no coercive action be taken against the petitioner till the next date of hearing.
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