Govt. reconstitutes Advisory Board under Conservation of Foreign Exchange & Prevention of Smuggling Activities Act 1974 ( COFEPOSA ) for detention longer than three months
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL ECONOMIC INTELLIGENCE BUREAU)
NOTIFICATION
New Delhi, the 16th July, 2021
G.S.R. 491(E).—In exercise of the powers conferred by clause (a) of Section 8 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974) and in supersession of the Notification of the Government of India, in the Ministry of Finance (Department of Revenue) G.S.R. No. 161(E) dated 9th March, 2021 except as respects things done or omitted to be done before such supersession, the Central Government hereby reconstitutes an Advisory Board with immediate effect for a period upto 22.3.2022, consisting of :-
(i) Hon’ble Mr. Justice D.N. Patel, Chief Justice, Chairperson
(ii)Hon’ble Mr. Justice C. Hari Shankar, Member
(iii) Hon’ble Ms. Justice Jyoti Singh, Member
[F. No. PD-13004/01/2019-COFEPOSA]
NARESH KUMAR, Dy. Secy.
Footnote: The Notification G.S.R. No. 161(E) dated 9th March, 2021 was published in the Gazette of India (Extraordinary) Part II, Section 3, Sub Section (i) on the 9th March 2021.
ABCAUS Note:
Article 22 of the Constitution of India provides that except with the opinion of the Advisory Board no law providing for preventive detention shall authorise the detention of a person for a longer period than three monthsÂ
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days

