Assam Supari Traders Vs Union of India (Patna High Court)
Patna High Court held that assigning reasons or grounds is mandatory while preparing seizure memo. Action based on local trader’s opinion is not reliable and acceptable. Accordingly, seizure memo is liable to be set aside.
Facts- The petitioner is a registered dealer / trader in the name of M/s Assam Supari Traders. He is employed in the business of dried Areca Nuts. He had booked a consignment of 24,288 Kgs of dried Areca Nuts contained in 352 bags invoiced at the rate of Rs. 262.50 per kg inclusive of taxes to one M/s Rabia Traders, District – Chikkamangluru, Karnataka. The consignment E-Way Bill is stated to be generated at 11.30 hours on 30.03.2024 and it was valid up to 16.04.2024.
In-transit, the truck was intercepted and detained by the jurisdictional officer of Forbishganj Customs (Preventive Division) near Paringola Check Post upon specific information received from Customs (Prev.) Patna. Thereafter, an unnumbered detention memo was issued on 02.04.2024.
On the same day, respondent No. 6 invoked Section 110 of the Customs Act, 1962 and proceeded to draw seizure memo on the alleged allegations relating to violation of Sections 7, 11, 46 and 47 of the Act, 1962 read with Section 3 (2) of the Foreign Trade (Development and Regulation) Act, 1992 vide seizure memo dated 02.04.2024.




