https://www.taxtmi.com/caselaws?id=72423 A detention declaration under the COFEPOSA Act was not vitiated where contemporaneous records and the declaring authority's affidavit showed that the detenu's representation had been considered before the section 9(1) declaration was made. No breach of Article 22(5) was established because the requested information was processed promptly through the administrative chain, with intervening holidays explaining the timeline and authentic comments from Customs being legitimately obtained. The confirming authority was also not shown to have ignored the defence witness's deposition, as the Advisory Board's report referred to that evidence and was considered. The detention order and declaration were therefore sustained. en-us Thu, 11 Sep 1986 00:00:00 +0530 Thu, 16 Apr 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72423 A detention declaration under the COFEPOSA Act was not vitiated where contemporaneous records and the declaring authority's affidavit showed that the detenu's representation had been considered before the section 9(1) declaration was made. No breach of Article 22(5) was established because the requested information was processed promptly through the administrative chain, with intervening holidays explaining the timeline and authentic comments from Customs being legitimately obtained. The confirming authority was also not shown to have ignored the defence witness's deposition, as the Advisory Board's report referred to that evidence and was considered. The detention order and declaration were therefore sustained. Case-Laws Indian Laws Thu, 11 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72423