https://www.taxtmi.com/caselaws?id=413084 Preventive detention requires a live and proximate nexus between alleged prejudicial conduct and the detention order. Where the detention was founded mainly on a single alleged export transaction and the record showed no further prejudicial activity for more than two years before the order, intervening investigative steps such as statements, searches and summonses did not preserve that nexus. The grounds were therefore treated as stale and illusory, and the detention was held unsustainable. en-us Thu, 30 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 09:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413084 Preventive detention requires a live and proximate nexus between alleged prejudicial conduct and the detention order. Where the detention was founded mainly on a single alleged export transaction and the record showed no further prejudicial activity for more than two years before the order, intervening investigative steps such as statements, searches and summonses did not preserve that nexus. The grounds were therefore treated as stale and illusory, and the detention was held unsustainable. Case-Laws Customs Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413084