https://www.taxtmi.com/caselaws?id=390500 The court clarified that the expressions "reason to believe" and "liable to confiscation" under Section 110 of the Customs Act must be based on objective material. It found the seizure of betel nuts and the vehicle illegal as there was no evidence of foreign origin. Various circulars cited were deemed irrelevant, and judicial consistency was emphasized. The court set aside the seizure, directing the release of goods and the vehicle, emphasizing the lack of legal basis for the seizure. The appeal was allowed without costs. en-us Fri, 20 Dec 2019 00:00:00 +0530 Wed, 10 Feb 2021 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390500 The court clarified that the expressions "reason to believe" and "liable to confiscation" under Section 110 of the Customs Act must be based on objective material. It found the seizure of betel nuts and the vehicle illegal as there was no evidence of foreign origin. Various circulars cited were deemed irrelevant, and judicial consistency was emphasized. The court set aside the seizure, directing the release of goods and the vehicle, emphasizing the lack of legal basis for the seizure. The appeal was allowed without costs. Case-Laws Customs Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390500