https://www.taxtmi.com/caselaws?id=389137 Preventive detention was sustained where recovery of gold bars from an imported fruit consignment, together with customs statements, provided concrete material indicating active involvement in smuggling and a live-link with prejudicial activity; the investigation was not treated as incomplete or the material as merely tentative. The detaining authority was also not bound to consider a retraction made after the detention order, because subjective satisfaction had to be assessed on the material available when the order was passed. The writ petition was dismissed and the detention order upheld. en-us Tue, 26 Nov 2019 00:00:00 +0530 Sat, 30 Nov 2019 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389137 Preventive detention was sustained where recovery of gold bars from an imported fruit consignment, together with customs statements, provided concrete material indicating active involvement in smuggling and a live-link with prejudicial activity; the investigation was not treated as incomplete or the material as merely tentative. The detaining authority was also not bound to consider a retraction made after the detention order, because subjective satisfaction had to be assessed on the material available when the order was passed. The writ petition was dismissed and the detention order upheld. Case-Laws Customs Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389137