https://www.taxtmi.com/caselaws?id=152029 Non-supply of relied upon documents did not vitiate detention where the disputed papers originated from the detenu and were already part of his own submissions, so no prejudice to an effective representation was shown. Preventive detention based on alleged undervaluation of imported goods was unsustainable because valuation under the Customs Act and the 2007 Valuation Rules had not been shown to be followed, and mere suspicion or a confession could not replace the prescribed statutory procedure and proof. Unexplained delay in passing the detention order further weakened the live link between the alleged conduct and the need for detention, and the order was quashed. en-us Thu, 30 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152029 Non-supply of relied upon documents did not vitiate detention where the disputed papers originated from the detenu and were already part of his own submissions, so no prejudice to an effective representation was shown. Preventive detention based on alleged undervaluation of imported goods was unsustainable because valuation under the Customs Act and the 2007 Valuation Rules had not been shown to be followed, and mere suspicion or a confession could not replace the prescribed statutory procedure and proof. Unexplained delay in passing the detention order further weakened the live link between the alleged conduct and the need for detention, and the order was quashed. Case-Laws Customs Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152029