https://www.taxtmi.com/caselaws?id=793728 Under Section 110 of the Customs Act, seizure is justified where the proper officer had contemporaneous reason to believe the goods were liable to confiscation, assessed on the material available at interception. Here, the absence of valid transport documents, the quantity and value of the areca nuts, surrounding suspicious circumstances, and the driver's conduct were treated as sufficient; later-produced documents did not defeat the seizure, and release of the goods was refused. The vehicle was treated separately: because it need not be retained indefinitely once verification safeguards were met, its conditional release to the purported owner on bond and suitable terms was permitted. en-us Thu, 18 Jun 2026 00:00:00 +0530 Tue, 23 Jun 2026 10:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793728 Under Section 110 of the Customs Act, seizure is justified where the proper officer had contemporaneous reason to believe the goods were liable to confiscation, assessed on the material available at interception. Here, the absence of valid transport documents, the quantity and value of the areca nuts, surrounding suspicious circumstances, and the driver's conduct were treated as sufficient; later-produced documents did not defeat the seizure, and release of the goods was refused. The vehicle was treated separately: because it need not be retained indefinitely once verification safeguards were met, its conditional release to the purported owner on bond and suitable terms was permitted. Case-Laws Customs Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793728