https://www.taxtmi.com/caselaws?id=194315 Preventive detention under COFEPOSA requires the detaining authority to consider all material circumstances, including retraction of inculpatory statements and relied upon documents, and to show a proximate factual nexus justifying detention. The detention was found vitiated because the grounds did not reflect awareness of the detenus' retractions, the delay between the incident and the order was not satisfactorily explained, the declaration card was not properly placed or supplied, and there was no adequate material showing a real likelihood of future smuggling. On these grounds, the detention could not be sustained. en-us Wed, 27 Apr 2016 00:00:00 +0530 Mon, 04 Sep 2017 22:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194315 Preventive detention under COFEPOSA requires the detaining authority to consider all material circumstances, including retraction of inculpatory statements and relied upon documents, and to show a proximate factual nexus justifying detention. The detention was found vitiated because the grounds did not reflect awareness of the detenus' retractions, the delay between the incident and the order was not satisfactorily explained, the declaration card was not properly placed or supplied, and there was no adequate material showing a real likelihood of future smuggling. On these grounds, the detention could not be sustained. Case-Laws Customs Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194315