https://www.taxtmi.com/caselaws?id=42143 A seizure under Section 110(1) of the Customs Act is valid only if the proper officer records, or contemporaneously reflects, a reason to believe that the goods are liable to confiscation. Mere detention through panchnamas, without any recorded seizure order or apparent subjective satisfaction, is insufficient to amount to lawful seizure. On that basis, the detention could not be sustained and the writ petition succeeded, with a direction to return the goods to the petitioner forthwith. en-us Fri, 18 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 13:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42143 A seizure under Section 110(1) of the Customs Act is valid only if the proper officer records, or contemporaneously reflects, a reason to believe that the goods are liable to confiscation. Mere detention through panchnamas, without any recorded seizure order or apparent subjective satisfaction, is insufficient to amount to lawful seizure. On that basis, the detention could not be sustained and the writ petition succeeded, with a direction to return the goods to the petitioner forthwith. Case-Laws Customs Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42143