https://www.taxtmi.com/caselaws?id=793869 Seizure under the Customs Act requires the proper officer to have reasons to believe, based on material with a live nexus to confiscability, that the goods are liable to confiscation. Vague, remote or indefinite suspicion is insufficient. Here, the seizure record did not show any concrete basis to treat the areca nuts as foreign-origin goods, and no contemporaneous material supported illegal import. Documentary material pointed to inland movement, while the laboratory report addressed only fitness for consumption and did not establish foreign origin. The statutory precondition for seizure was therefore not met, and the seizure was quashed with release of the goods and truck. en-us Fri, 19 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793869 Seizure under the Customs Act requires the proper officer to have reasons to believe, based on material with a live nexus to confiscability, that the goods are liable to confiscation. Vague, remote or indefinite suspicion is insufficient. Here, the seizure record did not show any concrete basis to treat the areca nuts as foreign-origin goods, and no contemporaneous material supported illegal import. Documentary material pointed to inland movement, while the laboratory report addressed only fitness for consumption and did not establish foreign origin. The statutory precondition for seizure was therefore not met, and the seizure was quashed with release of the goods and truck. Case-Laws Customs Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793869