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2011 (3) TMI 1381 - HC - CustomsSmuggling - Order of detention passed under Section 3(1)(i) of the Conservation of Foreign Energy and Prevention of Smuggling Activities, 1974 (COFEPOSA Act) - samples were drawn from the consignments found at M/s. Viking Warehousing Container Freight Station, there is nothing on record to show that the samples were tested in any laboratory and there are communications to the effect that the customs authorities simply relied on the alleged certificate of analysis produced by the Export Manager - there was no other past activity on the part of the detenu to come to a reasonable conclusion that he was regularly indulging in smuggling activities - order of detention passed by the first respondent stands vitiated on the ground of non-application of mind since the subjective satisfaction of the detaining authority regarding the description of the contraband is based on inconclusive test report and on reports obtained from laboratories, which are not notified and also on the ground that the valuation was not made as per Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, Habeas Corpus Petition is allowed and the impugned detention order of the first respondent in Detention Order set aside
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