https://www.taxtmi.com/caselaws?id=759373 Customs seizure under Section 110 requires a recorded, material-based reason to believe that goods are liable to confiscation; a cryptic recital of alleged violations is insufficient. Informal opinion by local traders that areca nuts were of foreign origin was treated as unreliable because it lacked any recognised method or objective yardstick. A research foundation report stating the nuts resembled Indian areca nuts did not support seizure and instead weakened the suspicion of illicit import. Transit and purchase documents, including invoice, e-way bill and transport records, indicated regular interstate movement and undermined the seizure basis. en-us Wed, 25 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759373 Customs seizure under Section 110 requires a recorded, material-based reason to believe that goods are liable to confiscation; a cryptic recital of alleged violations is insufficient. Informal opinion by local traders that areca nuts were of foreign origin was treated as unreliable because it lacked any recognised method or objective yardstick. A research foundation report stating the nuts resembled Indian areca nuts did not support seizure and instead weakened the suspicion of illicit import. Transit and purchase documents, including invoice, e-way bill and transport records, indicated regular interstate movement and undermined the seizure basis. Case-Laws Customs Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759373