2026-VIL-74-CAL-CU
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CUSTOMS High Court Cases

Customs - Seizure of Goods under Customs Act - Appellant challenged the seizure as being without jurisdiction, lack of "reason to believe", and motivated by corruption - Requirement of "Reason to Believe" under Section 110(1) of the Customs Act - The appellant contended that the seizure lacked "reason to believe" that the goods were smuggled foreign betel nuts, as the seizure memo/inventory failed to record any facts, material or circumstances forming the officer's belief, despite the driver producing valid GST invoice and e-Way Bill – HELD - The "reason to believe" under Section 110(1) of the Customs Act requires only the officer's prima facie satisfaction based on the material available at the time of seizure, without necessitating a detailed analysis or dissection of those reasons by the Court. The Court can only assess whether the proper officer formed a reasonable belief from the contemporaneous circumstances, such as the interception near the Indo-Bangladesh border and route deviation, which aroused suspicion of smuggling. Mere absence of detailed reasons in the seizure memo does not invalidate the action if prima facie grounds exist on record, as affirmed in precedents -Since the Customs authorities had prima facie "reason to believe" based on the suspicious circumstances, and the Customs authorities had the necessary jurisdiction to intercept the consignment – The appeal is dismissed - Jurisdiction of Customs Authorities - The appellant contended that the seizure occurred at an inland location, Chikanpara on Gaighata-Thakurnagar Road, which is not a notified customs checkpoint, and the Customs authorities lacked jurisdiction over the domestic goods of Indian origin. The respondents argued that the preventive powers under Section 110 of the Customs Act extend to inland areas proximate to borders for anti-smuggling activities, and the interception at Gaighata-Thakurnagar Road activated the jurisdiction – HELD - The preventive powers under Section 110 of the Customs Act extend to inland areas near the borders for anti-smuggling activities, and the interception at Gaighata-Thakurnagar Road, which is proximate to the Indo-Bangladesh border, did not constitute a jurisdictional defect.
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