https://www.taxtmi.com/caselaws?id=314447 The Gauhati HC dismissed a writ petition challenging seizure of areca nuts under Section 110 of the Customs Act, 1962 and issuance of show cause notice under Section 124. The court held that the competent officer had sufficient materials to form "reasonable belief" that goods were smuggled from Myanmar, which is a subjective satisfaction that cannot be routinely interfered with. The court found no lack of bona fides or jurisdictional defects in issuing the show cause notice, noting that interference at this stage would stall legitimate investigations. The petition was deemed not maintainable as alternative remedies were available. en-us Wed, 14 Sep 2022 00:00:00 +0530 Tue, 11 Jun 2024 13:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314447 The Gauhati HC dismissed a writ petition challenging seizure of areca nuts under Section 110 of the Customs Act, 1962 and issuance of show cause notice under Section 124. The court held that the competent officer had sufficient materials to form "reasonable belief" that goods were smuggled from Myanmar, which is a subjective satisfaction that cannot be routinely interfered with. The court found no lack of bona fides or jurisdictional defects in issuing the show cause notice, noting that interference at this stage would stall legitimate investigations. The petition was deemed not maintainable as alternative remedies were available. Case-Laws Customs Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314447