https://www.taxtmi.com/caselaws?id=211064 Preventive detention was held unsustainable where the detaining authority's subjective satisfaction rested on inconclusive laboratory material and reports from laboratories not shown to be properly notified or determinative. The valuation basis was also flawed because the higher customs value was accepted without showing compliance with the prescribed valuation rules or seeking clarification despite a central discrepancy. Challenges based on delay in passing and executing the order failed, as did the objection that detention could not rest on a solitary transaction. The writ petition was allowed because the core satisfaction was founded on unreliable material and unverified valuation. en-us Thu, 31 Mar 2011 00:00:00 +0530 Thu, 01 Mar 2012 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211064 Preventive detention was held unsustainable where the detaining authority's subjective satisfaction rested on inconclusive laboratory material and reports from laboratories not shown to be properly notified or determinative. The valuation basis was also flawed because the higher customs value was accepted without showing compliance with the prescribed valuation rules or seeking clarification despite a central discrepancy. Challenges based on delay in passing and executing the order failed, as did the objection that detention could not rest on a solitary transaction. The writ petition was allowed because the core satisfaction was founded on unreliable material and unverified valuation. Case-Laws Customs Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211064