https://www.taxtmi.com/highlights?id=50865 Interpretation of statute - meaning of the expression ‘reason to believe’ and ‘liable to confiscation’ u/s 110 of the Customs Act, 1962 - import of prohibited goods - betel nuts - cut dried Areca Nuts (dark pink in colour) - There is no track record of past history of the instant petitioners - ‘reason to believe’ cannot be converted into a formalised procedural roadblock en-us Tue, 24 Dec 2019 10:39:37 +0530 Tue, 24 Dec 2019 10:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50865 Interpretation of statute - meaning of the expression ‘reason to believe’ and ‘liable to confiscation’ u/s 110 of the Customs Act, 1962 - import of prohibited goods - betel nuts - cut dried Areca Nuts (dark pink in colour) - There is no track record of past history of the instant petitioners - ‘reason to believe’ cannot be converted into a formalised procedural roadblock Highlights Customs Tue, 24 Dec 2019 10:39:37 +0530 https://www.taxtmi.com/highlights?id=50865