https://www.taxtmi.com/caselaws?id=42603 Duty-free imports made in breach of advance licence and exemption conditions can constitute smuggling for preventive detention purposes where the facts show fictitious or benami firms and a design to evade customs duty through local market diversion. Non-supply of documents does not vitiate detention unless the omitted material formed the primary basis of the order, and a retraction need not invalidate detention where independent grounds survive. Delay in considering a representation is not fatal if explained by the record and administrative channel. Expiry of the advance licences does not convert preventive detention into punitive action where future prejudicial conduct remains apprehended. en-us Thu, 26 Oct 1989 00:00:00 +0530 Sat, 18 Apr 2015 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42603 Duty-free imports made in breach of advance licence and exemption conditions can constitute smuggling for preventive detention purposes where the facts show fictitious or benami firms and a design to evade customs duty through local market diversion. Non-supply of documents does not vitiate detention unless the omitted material formed the primary basis of the order, and a retraction need not invalidate detention where independent grounds survive. Delay in considering a representation is not fatal if explained by the record and administrative channel. Expiry of the advance licences does not convert preventive detention into punitive action where future prejudicial conduct remains apprehended. Case-Laws Customs Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42603