<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>SAFEGUARDING LIBERTY IN TAX AND CUSTOMS ENFORCEMENT: LESSONS FROM KERALA HIGH COURT DECISION IN RE: BISWAJIT MANDAL V. NCB BY G. JAYAPRAKASH, ADVOCATE</title>
    <link>https://www.taxtmi.com/article/detailed?id=14965</link>
    <description>The court held that the 24-hour rule begins from the moment of effective detention-when a person&#039;s liberty is curtailed in fact-not from the time an arrest is formally recorded; unrecorded custody therefore counts toward the constitutional time limit, and enforcement officers must document interception, detention and arrest times to avoid constitutional invalidation of detention and challenges to the voluntariness of statements.</description>
    <language>en-us</language>
    <pubDate>Mon, 18 Aug 2025 09:10:04 +0530</pubDate>
    <lastBuildDate>Mon, 18 Aug 2025 09:10:04 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=844043" rel="self" type="application/rss+xml"/>
    <item>
      <title>SAFEGUARDING LIBERTY IN TAX AND CUSTOMS ENFORCEMENT: LESSONS FROM KERALA HIGH COURT DECISION IN RE: BISWAJIT MANDAL V. NCB BY G. JAYAPRAKASH, ADVOCATE</title>
      <link>https://www.taxtmi.com/article/detailed?id=14965</link>
      <description>The court held that the 24-hour rule begins from the moment of effective detention-when a person&#039;s liberty is curtailed in fact-not from the time an arrest is formally recorded; unrecorded custody therefore counts toward the constitutional time limit, and enforcement officers must document interception, detention and arrest times to avoid constitutional invalidation of detention and challenges to the voluntariness of statements.</description>
      <category>Articles</category>
      <law>Customs - Import - Export - SEZ</law>
      <pubDate>Mon, 18 Aug 2025 09:10:04 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/article/detailed?id=14965</guid>
    </item>
  </channel>
</rss>