Seizure memo for 17,085 kg betel nuts quashed due to failure to record reasons under sections 7, 11, 46, 47

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....The HC quashed the seizure memo for 17,085 kg betel nuts and truck under Customs Act sections 7, 11, 46, and 47, following precedent established in M/s Ashoke Das. The court held that proper officers must record reasons to believe goods are liable to confiscation prior to seizure, with such reasons indicated in the seizure memo beyond mere panchnama. While the seizure memo was quashed for procedural deficiency in failing to record requisite reasons to believe, the HC clarified that quashing does not preclude the Department from conducting fresh investigation and proceeding lawfully under Customs Act provisions. The writ application was disposed of with Department retaining authority to reinitiate proceedings in accordance with proper legal procedures and statutory requirements.....