2025-VIL-231-PAT-CU
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CUSTOMS High Court Cases

Customs – Seizure memo, Reason to believe, Confiscation proceedings - Petitioners challenge the seizure of goods (white peas and areca nuts) under the Customs Act, 1962 on the ground that the seizure memos do not record the "reason to believe" as required under Section 110(1) of the Customs Act - Whether the seizure memos are liable to be quashed for lack of "reason to believe" under Section 110(1) of the Customs Act, 1962 – HELD - The seizure memos in both cases do not satisfy the requirement of "reason to believe" as per the judgments of this Court in Assam Supari Traders, Krishna Kali Traders and M/s Ashoke Das cases - the seizure memos merely cited the relevant sections of the Customs Act, 1962 and the Foreign Trade (Development & Regulation) Act, 1992 without explaining how the violations occurred. The factual aspects and the documents produced by the petitioners prima facie do not indicate any violation of the cited provisions. Accordingly, the seizure memos are quashed - However, the Court refrained from interfering with the show cause notices and confiscation proceedings, following the principle laid down by the Supreme Court in the Om Sai Trading Company case that the quashing of the seizure memo does not bar the department from investigating and proceeding in accordance with law under the Customs Act, 1962. The Court left it open for the petitioners to raise all contentions before the Adjudicating Authority during the confiscation proceedings - The writ petitions are allowed to the extent of quashing the seizure memos, while the confiscation proceedings were allowed to continue with the opportunity given to the petitioners to present their case before the Adjudicating Authority – The writ petitions are allowed
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