Reasons to believe requirement in customs seizures: judicial review limits fact-finding and adjudication must address documentation and recordal of reasons.
Interpretation of the reasons to believe requirement under section 110 of the Customs Act centers on whether citation of statutory provisions in a seizure panchnama suffices versus the need for factual particulars. The court noted conflicting precedents, factual disputes about production of transport documents and e way bill timing, and emphasized that disputed factual issues fall to adjudicatory proceedings rather than writ review, urging expeditious adjudication and cooperation.