2025 (7) TMI 164

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.....N. Singh, ASG Mr. Anshuman Singh, Sr.SC Mr. Shivaditya Dhani Sinha, Advocate JUDGMENT ( Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) Heard learned for the petitioner and learned Additional Solicitor General assisted by learned Senior Standing Counsel for the Department of Customs. 2. This writ application has been filed seeking the following reliefs :- "(i) Quashing of the Seizure No. 153/CUS/MTH/19- 20 dated 12.01.2020 (Annexure 5) whereby 17085 Kgs. of Betel Nuts valued at Rs. 51,25,500/- along with Tata Truck bearing Registration No. RJ 02 GB - 8485 has been seized under Section 110 of the Customs Act, 1962 for alleged violation of Section 7, 11, 46 and 47 of the Customs Act, 1962 read with Section 3(2) of the....

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....ce, Notification No. 09/96 (NT) Cus, dated 22.1.96 issued under Section 110 of the Customs Act, 1962." 5. On earlier occasion, when the connected writ application being CWJC No. 8169 of 2024 was mentioned for consideration, this Court passed the following order:- Order dated 25.04.2025 "After this Court delivered its judgment in CWJC No. 17756 of 2024 and CWJC No. 17758 of 2024 today, learned counsel for the petitioners has mentioned these matters saying that these writ applications would be covered by the judgment of this Court in case of M/s Ashoke Das and Another Vs. Union of India and Others (CWJC No. 4918 of 2021) reported in 2025 SCC OnLine Pat 1553 and also by the judgment of this Court delivered today in the aforement....

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.... P1), it is found that the Seizing Officer has not complied with the mandate of sub-section (1) of Section 110 of the Act of 1962. The Hon'ble Delhi High Court has, in Worldline Tradex Private Limited (supra) categorically held that the power of seizure under Section 110 of the Act has to obviously be exercised for valid reasons. The proper officer has to record his reasons to believe that the goods that he proposes to seize are liable to confiscation. The said reasons for exercise of the power have to be recorded prior to the seizure. The subsequent instruction issued by the Department clearly says that in addition to panchnama reason to believe should be indicated in the seizure memo/order. 43. We find from the records that in th....