https://www.taxtmi.com/caselaws?id=202443 Preventive detention based on alleged export misdeclaration was found unsustainable where the goods were treated as Muriate of Potash on inconclusive laboratory material, including reliance on a non-notified laboratory, because the record did not support the factual premise and showed non-application of mind. The detention also rested on an unsigned, unexplained valuation document, without application of the Customs Valuation (Determination of Value of Export of Goods) Rules, 2007, making the subjective satisfaction unreliable. In addition, a solitary export transaction, absent past smuggling conduct or material showing propensity to repeat prejudicial activity, could not justify detention. The detention order was set aside and release directed. en-us Tue, 29 Jun 2010 00:00:00 +0530 Mon, 28 Feb 2011 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202443 Preventive detention based on alleged export misdeclaration was found unsustainable where the goods were treated as Muriate of Potash on inconclusive laboratory material, including reliance on a non-notified laboratory, because the record did not support the factual premise and showed non-application of mind. The detention also rested on an unsigned, unexplained valuation document, without application of the Customs Valuation (Determination of Value of Export of Goods) Rules, 2007, making the subjective satisfaction unreliable. In addition, a solitary export transaction, absent past smuggling conduct or material showing propensity to repeat prejudicial activity, could not justify detention. The detention order was set aside and release directed. Case-Laws Customs Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202443