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    <description>Preventive detention was held to be vitiated where a pre-detention show cause notice under the Customs Act, alleging smuggling and dealing in smuggled goods, was not placed before the detaining authority. That notice was a relevant document because it bore directly on whether detention was necessary to prevent the keeping of smuggled goods. Without that material, the authority could not consider the full basis on which adjudication proceedings had commenced, and its subjective satisfaction was formed without all relevant documents. The detention order was therefore invalid and liable to be struck down.</description>
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      <link>https://www.taxtmi.com/caselaws?id=41813</link>
      <description>Preventive detention was held to be vitiated where a pre-detention show cause notice under the Customs Act, alleging smuggling and dealing in smuggled goods, was not placed before the detaining authority. That notice was a relevant document because it bore directly on whether detention was necessary to prevent the keeping of smuggled goods. Without that material, the authority could not consider the full basis on which adjudication proceedings had commenced, and its subjective satisfaction was formed without all relevant documents. The detention order was therefore invalid and liable to be struck down.</description>
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