https://www.taxtmi.com/caselaws?id=190097 A Customs Act seizure is valid only if, at the time of seizure, the officer has a reasonable belief based on relevant material that the goods are liable to confiscation. Here, the petitioner was held to have locus standi because it was directly involved as consignor and transporter. The court found no dependable material showing the betel nuts were foreign-origin or smuggled, and the drivers' detention beyond two days before production before the Magistrate was inconsistent with statutory safeguards. As the confiscation notice rested entirely on the invalid seizure, it could not survive and was quashed, with release of the seized goods and trucks directed. en-us Tue, 28 Feb 2012 00:00:00 +0530 Wed, 15 Mar 2017 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190097 A Customs Act seizure is valid only if, at the time of seizure, the officer has a reasonable belief based on relevant material that the goods are liable to confiscation. Here, the petitioner was held to have locus standi because it was directly involved as consignor and transporter. The court found no dependable material showing the betel nuts were foreign-origin or smuggled, and the drivers' detention beyond two days before production before the Magistrate was inconsistent with statutory safeguards. As the confiscation notice rested entirely on the invalid seizure, it could not survive and was quashed, with release of the seized goods and trucks directed. Case-Laws Customs Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190097