https://www.taxtmi.com/caselaws?id=194605 A substantial part of the cause of action arose within the High Court's territorial limits because the detention materials linked the matter to the petitioner's business, premises, invoices and related transactions at Ludhiana, so the writ petition was maintainable under Article 226(2). On the merits, the Court applied the limited exceptions for pre-execution interference with preventive detention and found that the alleged overvaluation and documentation issues did not satisfy the statutory basis for detention under COFEPOSA. Because the export proceeds had been repatriated and the allegations did not show conduct amounting to smuggling or a prejudicial foreign exchange impact, the detention order and grounds were quashed. en-us Tue, 22 Jan 2002 00:00:00 +0530 Fri, 15 Sep 2017 17:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194605 A substantial part of the cause of action arose within the High Court's territorial limits because the detention materials linked the matter to the petitioner's business, premises, invoices and related transactions at Ludhiana, so the writ petition was maintainable under Article 226(2). On the merits, the Court applied the limited exceptions for pre-execution interference with preventive detention and found that the alleged overvaluation and documentation issues did not satisfy the statutory basis for detention under COFEPOSA. Because the export proceeds had been repatriated and the allegations did not show conduct amounting to smuggling or a prejudicial foreign exchange impact, the detention order and grounds were quashed. Case-Laws Customs Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194605