https://www.taxtmi.com/caselaws?id=390144 The court set aside the judgment of the learned Single Judge, quashed the seizure memo, and directed the Customs Authorities to release the seized goods. The court found the seizure was based on mere suspicion without substantial evidence, failing to meet the statutory requirement of "reason to believe." It criticized the authorities for relying on suspicion rather than concrete evidence and emphasized the importance of adhering to established precedents for judicial consistency. The appeal was allowed with no order as to costs. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 07 Nov 2020 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390144 The court set aside the judgment of the learned Single Judge, quashed the seizure memo, and directed the Customs Authorities to release the seized goods. The court found the seizure was based on mere suspicion without substantial evidence, failing to meet the statutory requirement of "reason to believe." It criticized the authorities for relying on suspicion rather than concrete evidence and emphasized the importance of adhering to established precedents for judicial consistency. The appeal was allowed with no order as to costs. Case-Laws Customs Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390144