Patna HC Quashes Customs Betel Nuts Seizure Memo for Lack of Recorded Reasons

Govind And Company Vs Union of India (Patna High Court) The Patna High Court, in the case of Govind And Company Vs Union of India, quashed the seizure of a consignment of Betel Nuts and the accompanying vehicle by the Customs Department. The court held that the seizure was invalid because the Seizing Officer failed to properly record the “reason to believe” that the goods were liable for confiscation, as mandated by Section 110(1) of the Customs Act, 1962. This decision followed the judicial precedent established by a coordinate bench of the same court in M/s Ashoke Das and Another...