https://www.taxtmi.com/caselaws?id=45755 Search, seizure and confiscation of currency require a prior reasonable belief, based on material, that goods liable to confiscation are secreted and that the statutory power is properly invoked. Mere suspicion that the currency represented proceeds of smuggled goods was insufficient. In the absence of acceptable proof that such belief existed before the search, the exercise of power lacked its essential foundation and was arbitrary. The confiscation order could not therefore be sustained under the Customs Act or in writ jurisdiction, and the challenge succeeded. en-us Mon, 10 Sep 1973 00:00:00 +0530 Tue, 13 Jul 2010 16:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45755 Search, seizure and confiscation of currency require a prior reasonable belief, based on material, that goods liable to confiscation are secreted and that the statutory power is properly invoked. Mere suspicion that the currency represented proceeds of smuggled goods was insufficient. In the absence of acceptable proof that such belief existed before the search, the exercise of power lacked its essential foundation and was arbitrary. The confiscation order could not therefore be sustained under the Customs Act or in writ jurisdiction, and the challenge succeeded. Case-Laws Customs Mon, 10 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45755