https://www.taxtmi.com/caselaws?id=774096 The HC quashed the seizure memo for 17,085 kg betel nuts and truck under Customs Act provisions, following precedent in M/s Ashoke Das case. The court held that proper officers must record reasons to believe goods are liable to confiscation prior to seizure, with such reasons indicated in seizure memo. However, quashing the seizure memo does not prevent the Department from investigating and proceeding under Customs Act provisions in accordance with law. en-us Thu, 26 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774096 The HC quashed the seizure memo for 17,085 kg betel nuts and truck under Customs Act provisions, following precedent in M/s Ashoke Das case. The court held that proper officers must record reasons to believe goods are liable to confiscation prior to seizure, with such reasons indicated in seizure memo. However, quashing the seizure memo does not prevent the Department from investigating and proceeding under Customs Act provisions in accordance with law. Case-Laws Customs Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774096