https://www.taxtmi.com/caselaws?id=758014 The preventive detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 was upheld because the record showed sufficient material for the detaining authority's subjective satisfaction, including Section 108 Customs statements, recoveries of smuggled gold, incriminating currency, and the detenu's own statements. The detenu's representation was considered within a reasonable time, and a typographical error in the consideration note was treated as bona fide and non-prejudicial. No non-supply of relied-upon documents or breach of procedural safeguards was established, and a live link was found between the alleged activities and the detention order. The challenge to detention therefore failed. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 05 Sep 2024 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758014 The preventive detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 was upheld because the record showed sufficient material for the detaining authority's subjective satisfaction, including Section 108 Customs statements, recoveries of smuggled gold, incriminating currency, and the detenu's own statements. The detenu's representation was considered within a reasonable time, and a typographical error in the consideration note was treated as bona fide and non-prejudicial. No non-supply of relied-upon documents or breach of procedural safeguards was established, and a live link was found between the alleged activities and the detention order. The challenge to detention therefore failed. Case-Laws Customs Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758014