Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.
Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.
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