Aliya Enterprise Vs Commissioner of Customs (Preventive) And 4 Ors (Guwahati High Court)
The Gauhati High Court allowed a writ petition challenging the seizure of 17,200 kilograms of Assam dried areca nuts by Customs authorities, holding that the seizure was without jurisdiction as the statutory requirement of “reason to believe” under Section 110 of the Customs Act, 1962 was not satisfied. The petitioner had sold the areca nuts through a documented commercial transaction supported by tax invoices, GST payment records, and an e-way bill, and the goods were being transported from Hailakandi to Nagaon when they were intercepted and seized on the suspicion that they had been illegally imported from Myanmar.
The Customs authorities justified the seizure on the ground that the goods were suspected to be of foreign origin and liable to confiscation under Section 111 of the Customs Act. Samples were collected to determine both the quality and origin of the areca nuts. Laboratory examination confirmed that the goods conformed to prescribed food safety standards and were fit for human consumption. However, the record did not contain any material establishing that the areca nuts were of foreign origin. Although the authorities also noted that the packages did not bear an FSSAI licence number, the Court observed that this issue fell within the jurisdiction of authorities under the Food Safety and Standards Act and did not establish illegal importation.
