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Customs Seizure Upheld as Reasonable Belief Existed Under Section 110: Gauhati HC
Case Law Details
- Case Name
- Sarvadeva Vanijya Pvt. Ltd. Vs Union of India And 6 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Sarvadeva Vanijya Pvt. Ltd. Vs Union of India And 6 Ors. (Gauhati High Court)
Areca Nut Seizure Valid Because Customs Had Reason to Believe Goods Were Liable to Confiscation; Customs Powers Independent of GST Compliance Because Section 110 Operates Separately; Seizure Sustained Because No Transport Documents Were Produced at Interception; Post-Seizure Documents Cannot Determine Validity of Initial Customs Seizure.
The Gauhati High Court considered a writ petition challenging the seizure of a truck and a consignment of areca nuts by Customs authorities under Section 110 of the Customs Act, 1962...
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