https://www.taxtmi.com/caselaws?id=754180 The Gauhati HC dismissed an intra-court appeal challenging customs officials' seizure of areca nuts under section 110 of the Customs Act, 1962. The court held that the officer's reasonable belief regarding smuggled goods cannot be questioned by courts sitting in appeal. Acting on information about smuggled areca nuts from Myanmar at Bairabi Railway Station destined for Uttar Pradesh, the officer conducted a raid and seized the goods. The court found the officer had reasonable grounds to believe the goods were liable for confiscation, affirming the seizure action. en-us Thu, 22 Feb 2024 00:00:00 +0530 Tue, 18 Jun 2024 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754180 The Gauhati HC dismissed an intra-court appeal challenging customs officials' seizure of areca nuts under section 110 of the Customs Act, 1962. The court held that the officer's reasonable belief regarding smuggled goods cannot be questioned by courts sitting in appeal. Acting on information about smuggled areca nuts from Myanmar at Bairabi Railway Station destined for Uttar Pradesh, the officer conducted a raid and seized the goods. The court found the officer had reasonable grounds to believe the goods were liable for confiscation, affirming the seizure action. Case-Laws Customs Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754180