https://www.taxtmi.com/caselaws?id=341042 Preventive detention under the COFEPOSA Act was upheld because the detaining authority's subjective satisfaction rested on relevant independent material, including seizures and statements recorded under the Customs Act, showing repeated smuggling-related activity involving foreign currency and gold. The court found that alleged illegible or unconsidered documents were not the foundation of detention, and that the procedural safeguards under Article 22(5) were duly complied with. The detenue's voluntary statement was not retracted, which further supported the detention. The challenge failed and the detention order was sustained. en-us Wed, 22 Mar 2017 00:00:00 +0530 Thu, 30 Mar 2017 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341042 Preventive detention under the COFEPOSA Act was upheld because the detaining authority's subjective satisfaction rested on relevant independent material, including seizures and statements recorded under the Customs Act, showing repeated smuggling-related activity involving foreign currency and gold. The court found that alleged illegible or unconsidered documents were not the foundation of detention, and that the procedural safeguards under Article 22(5) were duly complied with. The detenue's voluntary statement was not retracted, which further supported the detention. The challenge failed and the detention order was sustained. Case-Laws Customs Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341042