https://www.taxtmi.com/caselaws?id=175189 Customs seizure of goods requires a reasonable belief, based on relevant material existing at the time of seizure, that the goods are liable to confiscation. Mere suspicion or a later statement by the driver was insufficient, and the available registration certificates, tax invoices, delivery challan and transport documents supported lawful transport of the betel nuts. The authorities also failed to produce reliable material such as trade opinion, physical characteristics, or other evidence showing that the goods were of foreign origin or smuggled. The High Court found the belief formation unsustainable in law, quashed the seizure and detention, and directed release of the truck and goods. en-us Mon, 14 Nov 2011 00:00:00 +0530 Fri, 24 Mar 2017 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175189 Customs seizure of goods requires a reasonable belief, based on relevant material existing at the time of seizure, that the goods are liable to confiscation. Mere suspicion or a later statement by the driver was insufficient, and the available registration certificates, tax invoices, delivery challan and transport documents supported lawful transport of the betel nuts. The authorities also failed to produce reliable material such as trade opinion, physical characteristics, or other evidence showing that the goods were of foreign origin or smuggled. The High Court found the belief formation unsustainable in law, quashed the seizure and detention, and directed release of the truck and goods. Case-Laws Customs Mon, 14 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175189