Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Detention for smuggling under Customs Act requires strict interpretation, utmost care & specifying detenu's acts prejudicing forex conservation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.....