https://www.taxtmi.com/caselaws?id=190284 Detention under COFEPOSA was held vitiated because the detaining authority was not supplied with the detenu's retraction letter and the bail application referring to that retraction. The confessional statements under Section 108 of the Customs Act formed the substantial basis of the detention and confirmation orders, so the retraction material was vital to assess voluntariness and reliability. As the detention grounds were treated as a composite whole centred on those statements, the omission could not be cured by severability or by indirect references elsewhere in the record. The challenge therefore succeeded. en-us Tue, 30 Apr 2013 00:00:00 +0530 Fri, 10 Feb 2017 18:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190284 Detention under COFEPOSA was held vitiated because the detaining authority was not supplied with the detenu's retraction letter and the bail application referring to that retraction. The confessional statements under Section 108 of the Customs Act formed the substantial basis of the detention and confirmation orders, so the retraction material was vital to assess voluntariness and reliability. As the detention grounds were treated as a composite whole centred on those statements, the omission could not be cured by severability or by indirect references elsewhere in the record. The challenge therefore succeeded. Case-Laws Customs Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190284