Customs Act requires mandatory assigning of reasons or grounds while preparing seizure memo: Patna HC

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,...