https://www.taxtmi.com/caselaws?id=790100 Customs seizure of goods on the basis of foreign origin requires objective material capable of supporting a formed belief; mere suspicion is insufficient. Here, the reports on record did not establish that the areca nuts were of foreign origin: the first report indicated Indian origin and fitness for human consumption, while the later report could not determine country of origin. In the absence of material supporting the requisite belief, the continued detention and proceedings were without jurisdiction. The seizure orders were therefore unsustainable and were quashed, with a direction to release the goods in accordance with law. en-us Tue, 17 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790100 Customs seizure of goods on the basis of foreign origin requires objective material capable of supporting a formed belief; mere suspicion is insufficient. Here, the reports on record did not establish that the areca nuts were of foreign origin: the first report indicated Indian origin and fitness for human consumption, while the later report could not determine country of origin. In the absence of material supporting the requisite belief, the continued detention and proceedings were without jurisdiction. The seizure orders were therefore unsustainable and were quashed, with a direction to release the goods in accordance with law. Case-Laws Customs Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790100