https://www.taxtmi.com/caselaws?id=450359 HC allowed the writ petition, holding that the seized arecanuts were not shown to be of foreign origin and that the revenue lacked any objective material to form a valid "reason to believe." Tax invoices from the domestic seller constituted prima facie evidence of lawful purchase within India, and mere absence of that seller's purchase documents during transit could only create suspicion, not belief. Once those documents were produced in reply, any suspicion stood resolved in favour of the assessee. As no proper enquiry or verification of foreign origin was conducted, the detention memo and subsequent order were quashed, and release of goods was directed, with no order as to costs. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 21 Nov 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450359 HC allowed the writ petition, holding that the seized arecanuts were not shown to be of foreign origin and that the revenue lacked any objective material to form a valid "reason to believe." Tax invoices from the domestic seller constituted prima facie evidence of lawful purchase within India, and mere absence of that seller's purchase documents during transit could only create suspicion, not belief. Once those documents were produced in reply, any suspicion stood resolved in favour of the assessee. As no proper enquiry or verification of foreign origin was conducted, the detention memo and subsequent order were quashed, and release of goods was directed, with no order as to costs. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450359