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of <h1>Patna High Court Reviews 'Reasons to Believe' under Customs Act Section 110 in Edible Oil Seizure Case.</h1> The Patna High Court examined the 'reasons to believe' requirement under Section 110 of the Customs Act, 1962, in a case involving the seizure of edible oil consignments. The petitioner challenged the seizure, arguing that the customs officer failed to specify reasons for confiscation, relying on a 2017 circular mandating such details. The respondent countered that citing relevant legal provisions sufficed and highlighted discrepancies in documentation. The court, unable to resolve factual disputes under writ jurisdiction, dismissed the petition but urged expedited adjudication. The judgment underscores ongoing debates over the interpretation of 'reasons to believe' in customs law.
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