https://www.taxtmi.com/caselaws?id=190109 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. en-us Mon, 14 Nov 2011 00:00:00 +0530 Mon, 06 Feb 2017 16:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190109 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. Case-Laws Customs Mon, 14 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190109