Customs seizure must rest on reasonable belief and supporting material; unsupported suspicion cannot justify detention of goods or vehicle.

Detention and seizure of betel nuts and the carrying truck were unsustainable because Customs lacked a legally tenable reasonable belief that the goods were smuggled or otherwise liable to confiscation. The record contained transport documents, invoices, tax papers, delivery challans and booking papers supporting lawful purchase and movement, while the principal reliance on the driver's statement was unsupported by independent material, expert opinion or trade evidence of foreign origin. Seizure was also effected before the petitioners could respond to the scheduled notice, and no valid statutory basis for invoking the seizure power was shown.

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Issues: Whether the detention and seizure of the betel nuts and the truck carrying them were lawful in the absence of material showing that the goods were of foreign origin or liable to confiscation.

Analysis: The detention initially rested on a suspicion of theft, but the Customs seizure that followed had to satisfy the statutory requirement of a reasonable belief that the goods were smuggled or otherwise liable to confiscation. The record showed contemporaneous transport documents, trade invoices, tax papers, delivery challans and booking papers supporting the petitioners' claim that the goods were lawfully purchased and being transported. The authorities relied mainly on the driver's statement, but it was not shown to have been recorded before a magistrate or supported by any independent material, and there was no trade opinion, expert examination, or other decisive evidence to establish foreign origin. The seizure was also made before the petitioners could respond to the notice fixed for appearance, and the materials on record did not disclose the existence of a legally sustainable basis for invoking the power of seizure.

Conclusion: The detention and seizure were held unsustainable in law and the challenge succeeded.

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