https://www.taxtmi.com/caselaws?id=766576 The Patna HC quashed seizure memos under Section 110(1) of the Customs Act, 1962, finding that proper officers failed to record specific reasons to believe goods were liable for confiscation. The court held that mere citation of statutory provisions without detailing violations was insufficient. The seizure memo lacked clarity on how violations occurred despite traders being registered and fulfilling purchase/transportation criteria. While the seizure memo was quashed for failing to meet condition precedent requirements and violating natural justice principles, the show cause notice was upheld. The court noted that authorities could still investigate and proceed under the Act's provisions. en-us Wed, 19 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766576 The Patna HC quashed seizure memos under Section 110(1) of the Customs Act, 1962, finding that proper officers failed to record specific reasons to believe goods were liable for confiscation. The court held that mere citation of statutory provisions without detailing violations was insufficient. The seizure memo lacked clarity on how violations occurred despite traders being registered and fulfilling purchase/transportation criteria. While the seizure memo was quashed for failing to meet condition precedent requirements and violating natural justice principles, the show cause notice was upheld. The court noted that authorities could still investigate and proceed under the Act's provisions. Case-Laws Customs Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766576