https://www.taxtmi.com/caselaws?id=42069 A preventive detention order was held unsustainable where the detaining authority relied on an incorrect factual basis and did not reconcile the alleged conduct with the stated purpose of preventing transport of smuggled goods. The authority also failed to consider that prosecution under the Customs Act had already been launched before the detention order, and that material was not placed before it. In preventive detention matters, all relevant circumstances bearing on the necessity of detention must be considered; omission of material facts shows non-application of mind and vitiates the order. en-us Wed, 12 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 18:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42069 A preventive detention order was held unsustainable where the detaining authority relied on an incorrect factual basis and did not reconcile the alleged conduct with the stated purpose of preventing transport of smuggled goods. The authority also failed to consider that prosecution under the Customs Act had already been launched before the detention order, and that material was not placed before it. In preventive detention matters, all relevant circumstances bearing on the necessity of detention must be considered; omission of material facts shows non-application of mind and vitiates the order. Case-Laws Customs Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42069