https://www.taxtmi.com/highlights?id=75380 Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective material to support their belief that the Arecanuts were of foreign origin. - Despite relying on trade opinions and the ARDF report, the court determines that the evidence provided was insufficient to establish a valid "reason to believe" under the Customs Act. - Based on the findings, the court quashes the seizure order and directs the release of the goods, as the Revenue Authorities failed to meet the legal requirements for seizure. en-us Mon, 04 Mar 2024 11:00:47 +0530 Mon, 04 Mar 2024 11:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75380 Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective material to support their belief that the Arecanuts were of foreign origin. - Despite relying on trade opinions and the ARDF report, the court determines that the evidence provided was insufficient to establish a valid "reason to believe" under the Customs Act. - Based on the findings, the court quashes the seizure order and directs the release of the goods, as the Revenue Authorities failed to meet the legal requirements for seizure. Highlights Customs Mon, 04 Mar 2024 11:00:47 +0530 https://www.taxtmi.com/highlights?id=75380