2026-VIL-597-GAU-CU
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CUSTOMS High Court Cases

Customs Act, 1962 - Section 110 – Seizure of goods on reasonable belief – Customs authorities intercepted a vehicle carrying arecanuts without production of invoices, e-way bills or delivery challans at the time of interception – Whether the seizure of goods under Section 110 of the Customs Act was justified on the ground of reasonable belief that goods are of foreign origin and liable to confiscation – HELD - The exercise of power under Section 110 of the Customs Act by the Customs official was a bonafide exercise of power satisfying the criteria of reason to believe as the circumstances present at the time of seizure were such that a reasonable man would by probable reasoning conclude or infer regarding the nature of the goods concerned. The merit of seizure made by a proper officer under Section 110 must be scrutinized on the basis of materials that were before the officer at the time of seizure and not on subsequently submitted documents, as the expression reason to believe denotes a primary satisfaction on objective materials and does not require a detailed adjudicatory order at that stage – The material circumstances existing at the time of seizure including the large quantity of goods, complete absence of any supporting documents, assault by the driver and his subsequent absconding, and the known pattern of smuggling in the northeastern region all collectively provided sufficient objective material to justify the officer's reasonable belief that the goods were liable to confiscation - Further, subsequent affidavits filed after considerable time gap and documents later produced do not assist in validating the satisfaction of the "reason to believe" criteria at the time of seizure. The writ petition for release of the arecanuts stands dismissed, though the seized vehicle shall be released to its owner on suitable conditions and bond, and the petitioner would be at liberty to produce all documents during the confiscation proceeding under Section 124 of the Act – The Writ petition dismissed
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