https://www.taxtmi.com/caselaws?id=465340 The dominant issue was the legality of seizure memos for dried areca nuts and the vehicle, alleged to involve violations under the Customs Act, 1962 read with the Foreign Trade (Development and Regulation) Act, 1992, and reliance on an FSSAI report. The HC held that, on undisputed facts, the impugned seizure memos were drawn in an identical manner to earlier seizure memos already quashed, and therefore the same legal position applied. Consequently, the seizure memos were quashed and the writ petitions were allowed, while the validity and effect of the show cause notice and subsequent adjudication were left open. en-us Fri, 25 Apr 2025 00:00:00 +0530 Wed, 17 Dec 2025 21:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465340 The dominant issue was the legality of seizure memos for dried areca nuts and the vehicle, alleged to involve violations under the Customs Act, 1962 read with the Foreign Trade (Development and Regulation) Act, 1992, and reliance on an FSSAI report. The HC held that, on undisputed facts, the impugned seizure memos were drawn in an identical manner to earlier seizure memos already quashed, and therefore the same legal position applied. Consequently, the seizure memos were quashed and the writ petitions were allowed, while the validity and effect of the show cause notice and subsequent adjudication were left open. Case-Laws Customs Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465340