https://www.taxtmi.com/caselaws?id=166945 Preventive detention for smuggling could not be sustained where the material showed only that the detenue procured an Import Export Code and facilitated clearance of misdeclared imported goods. Smuggling under the COFEPOSA framework is linked to the Customs Act definition and to conduct rendering goods liable to confiscation, but the record did not show the detenue's participation in the actual bringing of the goods into India or in the importer's misdeclaration. As the material established only abetment or facilitation, with no factual overlap sufficient to treat him as engaged in smuggling itself, the detention order was vitiated by non-application of mind and was unsustainable. en-us Wed, 08 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166945 Preventive detention for smuggling could not be sustained where the material showed only that the detenue procured an Import Export Code and facilitated clearance of misdeclared imported goods. Smuggling under the COFEPOSA framework is linked to the Customs Act definition and to conduct rendering goods liable to confiscation, but the record did not show the detenue's participation in the actual bringing of the goods into India or in the importer's misdeclaration. As the material established only abetment or facilitation, with no factual overlap sufficient to treat him as engaged in smuggling itself, the detention order was vitiated by non-application of mind and was unsustainable. Case-Laws Customs Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166945