Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Validity of detention order - COFEPOSA - supply of illegible ...


Detention order under COFEPOSA invalidated due to failure to provide legible documents, violating legal requirements, rules High Court.

November 6, 2022

Case Laws     Customs     HC

Validity of detention order - COFEPOSA - supply of illegible RUDs - the failure and non-supply of legible copies of all RUDs despite of a request and representation made by the detenu for the supply of the same, renders the order of detention illegal and bad in law; and vitiates the subjective satisfaction arrived at by the detaining authority. - HC

View Source

 


 

You may also like:

  1. The assessee university's application for registration u/s 10(23C)(vi) was rejected due to non-submission of audited accounts and failure to provide necessary...

  2. Revocation of the Customs Brokers’ licence - non-existent entities ​​​​​​​- The Tribunal examined the scope of obligations...

  3. SEBI mandated merchant bankers to upload and maintain records/documents relied upon during due diligence for public issues on an online Document Repository platform set...

  4. HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

  5. Failure of SEBI to provide documents to the appellant being minority shareholders - SEBI from 23 October 2023 has not complied our order directing that the documents be...

  6. The CESTAT allowed the appeal in part by modifying the impugned order. It set aside the revocation of the Customs Broker's license and forfeiture of security deposit, as...

  7. Detention order quashed due to non-supply of crucial documents relied upon by detaining authority, violating detenu's right to make effective representation under...

  8. Validity of assessment order - Assessee unable to provide the information/documents as sought for by the respondent No.1 - due to technical glitches and constraints,...

  9. Detention order - Smuggling - illicit import of foreign origin gold into India via air cargo - The failure and non-supply of legible/translated copies of all RUDs...

  10. Reopening of assessment u/s 147 - Rejection of objection put by Assessee - Assessing Officer instead of providing these documents simply dismissed petitioner’s request...

  11. HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without...

  12. SEBI amended regulations mandating issuers to fix record date 15 days prior to due dates for interest/dividend/redemption payments or corporate actions. Debenture...

  13. Adjudication proceedings as contemplated u/s 13(1) of the FEMA - whether the supply of relied upon documents - if the respondents are insisted upon to provide legible...

  14. HC allowed petition - Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense - Failure to serve show...

  15. Reassessment proceedings were ex-parte, violating principles of natural justice as petitioner was not provided reasonable opportunity to file reply documents due to...

 

Quick Updates:Latest Updates