Customs Seizure Quashed as Foreign Origin of Areca Nuts Was Not Established

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 Ha...