Advisory Board reconstituted under COFEPOSA for detention longer than 3 months

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 months 

• Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
• Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
• Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
• AO is under an obligation to assign reasons for rejecting explanation of the assessee
• CBIC issues SoP for clearance of imported goods through Foreign Post Offices