TaxTMI 
TaxTMI 
2001 (12) TMI 91
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....etained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974. It is stated that the detenu made a bill of entry on behalf of one M/s. Majestic International for the import of 360 table fans. On opening the said consignment, a large number of electronic equipments and other items were found valuing Rs. 90,94,760/- as against the declaration. Consequently proce....
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....e subjective satisfaction to be formed by the confirming authority. The learned Counsel for the petitioner also placed his reliance on the judgment of this Court in H.C.P. 843/2000, dated 25-8-2000 wherein a reliance was placed yet another judgment of this Court in H.C.P. 1444/99, dated 10-4-2000. 4.The learned Counsel for the respondents contended that the said documents were not placed before t....
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....he show cause notice was not placed before the Advisory Board by the detaining authority, this court in H.C.P. No. 1444 of 1999, dated 10-4-2000 has quashed the detention order. The relevant passage is extracted herein : Mr. K. Kumar, learned Standing Counsel for the Central Government, however, tried to argue that as of course, the detenu under the COFEPOSA Act are given the chance to appear thr....
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....e Advisory Board itself to see the justification of the detention order. Therefore, if the relevant and material documents like the show cause notice under Section 124 of the Customs Act and the reply thereto by the detenu are not put before the Advisory Board, we are afraid the necessary consequence must follow and the detention would then be liable to the vitiated. This decision applies squarel....