https://www.taxtmi.com/caselaws?id=106865 Preventive detention under the COFEPOSA Act was upheld because the detaining authority acted on relevant material showing coordinated misuse of the DEPB scheme through forged shipping bills, foreign exchange receipts in the company's name, and use of the resulting duty credit for duty-free imports. The Court held that subjective satisfaction for preventive detention does not require forensic verification of every document, and the authority had considered the detenu's replies and representations. The challenge based on an alleged untranslated Urdu document also failed, as there was no reliable material showing that the document was not translated or considered. The detention order was therefore not vitiated by non-application of mind or non-consideration of relevant material. en-us Mon, 05 Nov 2001 00:00:00 +0530 Fri, 26 Dec 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106865 Preventive detention under the COFEPOSA Act was upheld because the detaining authority acted on relevant material showing coordinated misuse of the DEPB scheme through forged shipping bills, foreign exchange receipts in the company's name, and use of the resulting duty credit for duty-free imports. The Court held that subjective satisfaction for preventive detention does not require forensic verification of every document, and the authority had considered the detenu's replies and representations. The challenge based on an alleged untranslated Urdu document also failed, as there was no reliable material showing that the document was not translated or considered. The detention order was therefore not vitiated by non-application of mind or non-consideration of relevant material. Case-Laws Companies Law Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106865