https://www.taxtmi.com/article/detailed?id=11202 The note explains that the statutory phrase "has reasons to believe" functions as a condition precedent for searches and seizures under the Customs Act, requiring officers to form and document an informed, sincere and diligent belief before intrusive action. It warns that casual application or poor record-keeping-exemplified by misreferenced provisions and flaws in court orders-generates unnecessary litigation, delays and administrative inefficiency, and urges stricter procedural rigour by officers, counsel and court staff to protect legality and procedural fairness. en-us Tue, 14 Mar 2023 10:24:28 +0530 Tue, 14 Mar 2023 10:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11202 The note explains that the statutory phrase "has reasons to believe" functions as a condition precedent for searches and seizures under the Customs Act, requiring officers to form and document an informed, sincere and diligent belief before intrusive action. It warns that casual application or poor record-keeping-exemplified by misreferenced provisions and flaws in court orders-generates unnecessary litigation, delays and administrative inefficiency, and urges stricter procedural rigour by officers, counsel and court staff to protect legality and procedural fairness. Articles Other Topics Tue, 14 Mar 2023 10:24:28 +0530 https://www.taxtmi.com/article/detailed?id=11202