https://www.taxtmi.com/caselaws?id=1322 A pre-execution preventive detention order could not be executed after the customs dispute was conclusively settled, duty liability was determined, and immunity from penalty and prosecution was granted. The Court held that preventive detention is meant to prevent future prejudicial conduct, not to punish past acts, and that the changed legal and factual position removed the basis for detention. It also noted that a similarly placed co-detenue had already obtained revocation, so continued detention of the petitioner would be unjustified. The detention order was quashed. en-us Mon, 26 Feb 2007 00:00:00 +0530 Tue, 26 Apr 2016 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1322 A pre-execution preventive detention order could not be executed after the customs dispute was conclusively settled, duty liability was determined, and immunity from penalty and prosecution was granted. The Court held that preventive detention is meant to prevent future prejudicial conduct, not to punish past acts, and that the changed legal and factual position removed the basis for detention. It also noted that a similarly placed co-detenue had already obtained revocation, so continued detention of the petitioner would be unjustified. The detention order was quashed. Case-Laws Customs Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1322