Section 30C seizure action upheld where intercepted transport records and recovered cash supported reasonable belief of smuggling.

Section 30C of the Kerala General Sales Tax Act was treated as a special provision enabling seizure and confiscation where there is reasonable belief that goods are being smuggled. On the facts noted in the notice, the vehicle was intercepted with cashewnuts inconsistent with the declared goods, additional transport documents for other goods were found, and cash was recovered from the cabin. Those circumstances were considered sufficient to support the statutory action, and release of the goods and vehicle was not justified on the writ record. The Court declined interference under article 226, holding that a different release order on other facts did not affect this factual matrix.

---

---

Issues: Whether the notice issued under section 30C of the Kerala General Sales Tax Act, 1963, warranting seizure of the goods and vehicle on the basis of suspected smuggling, should be interfered with in exercise of jurisdiction under article 226 of the Constitution of India.

Analysis: Section 30C was treated as a special provision governing action based on reasonable belief that a vehicle was used for smuggling the specified goods and permitting seizure and confiscation. The notice disclosed facts suggesting that the vehicle was intercepted with cashewnuts contrary to the declared goods, additional transport documents for other goods were found, and cash was recovered from the cabin. On those facts, the Court held that the statutory basis for action was made out and that release of the goods and vehicle was not justified on the writ record. The existence of some other order granting release on different facts was held not to assist the petitioner because the present case turned on its own factual matrix.

Conclusion: Interference under article 226 was declined and the challenge to the notice failed.

Final Conclusion: The writ petition was dismissed at the stage of admission, leaving the statutory action under section 30C undisturbed.

---