TaxTMI 
TaxTMI 
2000 (9) TMI 1040
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....against him on 17-12-1999. 2. The detention order was preceded by the following facts : On 2-6-1999 one N. Prabhakaran and Mohamed Ibrahim Abbas were caught on the allegation that they tried to smuggle foreign exchange to the tune of Rs. 72/- lacs out of India. When they were questioned by the authorities on the 3rd and 4th of June, 1999 respectively they revealed, inter alia, that petitione....
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....-1999 though retracted by him. The detaining authority further relied on the confession made by Sowkath Ali in his statement dated 27-11-1999. It is apparent that the two confessions, one rendered by the petitioner himself which was retracted subsequently and the other rendered by Sowkath Ali on 27-11-1999 emboldened the detaining authority to reach a subjective satisfaction that petitioner has to....
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....rly admitted that the detaining authority was not supplied with the aforesaid two retractions made by Sowkath Ali though such retroactions were made much prior to the date of passing of the order of detention. 7. Mr. T.L. Viswanatha Iyer, learned senior counsel appearing for respondent No. 2 Union of India, attempted to salvage the detention order on a twin strategy adopted. First is that the c....
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....rived at by the detaining authority was the cumulative result of all the grounds mentioned therein. It is difficult for us to say that the detaining authority would have come to the subjective satisfaction solely on the strength of the confession attributed to the petitioner dated 7-11-1999, particularly because it was retracted by him. It is possible to presume that the confession made by the co-....