https://www.taxtmi.com/caselaws?id=45440 Section 110 of the Customs Act permits seizure only where the proper officer has reasonable belief that the goods are liable to confiscation, and the Court found that prior intelligence, interception on the indicated route, the driver's flight, lack of a claimant at the spot, examination of the consignment, and dealer opinions provided sufficient material for that belief. The seizure of the betel-nut and truck was therefore upheld, and the challenge to the seizure memo failed. Pending adjudication, release of the betel-nut was refused because confiscability remained to be determined, but the truck was ordered to be released to the owner on furnishing security, subject to the final confiscation outcome. en-us Tue, 28 Sep 1999 00:00:00 +0530 Sat, 10 Jul 2010 14:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45440 Section 110 of the Customs Act permits seizure only where the proper officer has reasonable belief that the goods are liable to confiscation, and the Court found that prior intelligence, interception on the indicated route, the driver's flight, lack of a claimant at the spot, examination of the consignment, and dealer opinions provided sufficient material for that belief. The seizure of the betel-nut and truck was therefore upheld, and the challenge to the seizure memo failed. Pending adjudication, release of the betel-nut was refused because confiscability remained to be determined, but the truck was ordered to be released to the owner on furnishing security, subject to the final confiscation outcome. Case-Laws Customs Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45440