https://www.taxtmi.com/caselaws?id=785112 Preventive customs powers extend to inland areas proximate to international borders for anti-smuggling interceptions; jurisdictional validity was sustained where interception occurred on a border-adjacent road. The court emphasised that an officer need only possess a prima facie satisfaction or reasonable belief based on contemporaneous material to justify seizure, and absence of elaborate reasons in the seizure memorandum does not vitiate action if grounds appear on record. Domestic-trade assertions are rebuttable after notice and post-seizure procedures must follow; allegations of corruption did not displace the regulatory remedy framework, and the appeal was dismissed on merits. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785112 Preventive customs powers extend to inland areas proximate to international borders for anti-smuggling interceptions; jurisdictional validity was sustained where interception occurred on a border-adjacent road. The court emphasised that an officer need only possess a prima facie satisfaction or reasonable belief based on contemporaneous material to justify seizure, and absence of elaborate reasons in the seizure memorandum does not vitiate action if grounds appear on record. Domestic-trade assertions are rebuttable after notice and post-seizure procedures must follow; allegations of corruption did not displace the regulatory remedy framework, and the appeal was dismissed on merits. Case-Laws Customs Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785112