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of Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective material to support their belief that the Arecanuts were of foreign origin. - Despite relying on trade opinions and the ARDF report, the court determines that the evidence provided was insufficient to establish a valid 'reason to believe' under the Customs Act. - Based on the findings, the court quashes the seizure order and directs the release of the goods, as the Revenue Authorities failed to meet the legal requirements for seizure.
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