https://www.taxtmi.com/highlights?id=79459 Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable. en-us Wed, 17 Jul 2024 08:05:17 +0530 Wed, 17 Jul 2024 08:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79459 Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable. Highlights Customs Wed, 17 Jul 2024 08:05:17 +0530 https://www.taxtmi.com/highlights?id=79459