https://www.taxtmi.com/caselaws?id=104942 Non-intimation of the right to make a representation against a declaration under section 9(1) of the COFEPOSA Act vitiates the declaration, the consequential confirmation, and detention beyond the period authorised by that declaration, but it does not by itself invalidate the original detention order under section 3(1), which depends on the material before the detaining authority at the time of issuance. Delay in execution of a detention order is not fatal where it is factually explained, including evasion of service and consideration of possible bail. Alleged retraction of section 108 Customs Act statements does not undermine detention where the operative material before the authority included reaffirmed statements and the retraction was not shown to have affected subjective satisfaction. en-us Wed, 22 Sep 1999 00:00:00 +0530 Sat, 31 Aug 2013 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104942 Non-intimation of the right to make a representation against a declaration under section 9(1) of the COFEPOSA Act vitiates the declaration, the consequential confirmation, and detention beyond the period authorised by that declaration, but it does not by itself invalidate the original detention order under section 3(1), which depends on the material before the detaining authority at the time of issuance. Delay in execution of a detention order is not fatal where it is factually explained, including evasion of service and consideration of possible bail. Alleged retraction of section 108 Customs Act statements does not undermine detention where the operative material before the authority included reaffirmed statements and the retraction was not shown to have affected subjective satisfaction. Case-Laws Customs Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104942