2025-VIL-172-PAT-CU
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CUSTOMS High Court Cases

Customs - Seizure, Reason to believe, Provisional release - Petitioners were engaged in the business of trading betel nuts (Areca nuts) and were transporting the goods from West Bengal to Maharashtra when the vehicle was seized by the Customs authorities - Whether the seizure order/seizure memo dated 26.11.2019 satisfies the condition precedent i.e. “reason to believe” as envisaged under Section 110(1) of the Act of 1962 - HELD - The seizure memo did not contain the "reasons to believe" as required under Section 110(1) of the Customs Act, 1962. Merely mentioning the sections of the Act violated would not be sufficient in the absence of material information relating to the "reason to believe" - The Seizing Officer did not comply with the mandate of Section 110(1) and the subsequent instruction issued by the Department which required the Seizing Officer to record the reasons to believe in the seizure memo/order – the seizure memo is quashed for non-compliance with the requirement of "reason to believe" under Section 110(1) of the Customs Act, 1962. However, the Court refrained from interfering with the show cause notice and left it open for the petitioner to submit a reply to the same within six weeks, after which the adjudicating authority shall proceed further in accordance with law – The petition is partly allowed - Whether the show cause notice dated 19.11.2020 was issued within the extended time period under Section 110(2) of the Customs Act, 1962 - HELD - As per Section 110(2), if no notice under Section 124(a) is given within six months of the seizure, the goods have to be returned. However, the provision also allows the Principal Commissioner or Commissioner of Customs to extend this period by up to six months by recording reasons in writing. In the present case, the goods were provisionally released after six months and the period was extended twice by three months each. This was in compliance with the law, hence the show cause notice was issued within the extended time period.
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