https://www.taxtmi.com/caselaws?id=299898 Preventive detention under COFEPOSA was upheld where the Court found no breach of Article 22(5) or Section 3(3) from the timing of CCTV footage supplied in compact discs, because the material was furnished within the statutory period and no prejudice was shown. It also held that only relied-upon material need be placed before the detaining authority, so non-production of the entire laptop did not vitiate the order. The statement recorded under Section 108 of the Customs Act was treated as admissible for detention purposes, and the profit-sharing account from the laptop was usable without Section 65B(4) certification in these proceedings. en-us Thu, 17 Mar 2016 00:00:00 +0530 Tue, 04 Jan 2022 07:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299898 Preventive detention under COFEPOSA was upheld where the Court found no breach of Article 22(5) or Section 3(3) from the timing of CCTV footage supplied in compact discs, because the material was furnished within the statutory period and no prejudice was shown. It also held that only relied-upon material need be placed before the detaining authority, so non-production of the entire laptop did not vitiate the order. The statement recorded under Section 108 of the Customs Act was treated as admissible for detention purposes, and the profit-sharing account from the laptop was usable without Section 65B(4) certification in these proceedings. Case-Laws Customs Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299898