https://www.taxtmi.com/caselaws?id=41683 Seizure of excisable goods and records is valid only where the proper officer exercises a seizure power traceable to the applicable provision and holds a reasonable belief that the goods are liable to confiscation. The customs provisions made applicable to central excise matters did not authorise seizure under the other provisions invoked by the revenue, and section 118(a) concerned confiscation of packages rather than seizure of the goods themselves. As the record did not establish the requisite reasonable belief by the competent officer, the legal foundation for seizure was absent and the seizure was invalid. en-us Mon, 16 Dec 1985 00:00:00 +0530 Sat, 05 Jun 2010 13:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41683 Seizure of excisable goods and records is valid only where the proper officer exercises a seizure power traceable to the applicable provision and holds a reasonable belief that the goods are liable to confiscation. The customs provisions made applicable to central excise matters did not authorise seizure under the other provisions invoked by the revenue, and section 118(a) concerned confiscation of packages rather than seizure of the goods themselves. As the record did not establish the requisite reasonable belief by the competent officer, the legal foundation for seizure was absent and the seizure was invalid. Case-Laws Central Excise Mon, 16 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41683