Goods smuggled from Foreign Origin without customs clearance in absence of reasons to believe was invalid

Maa Kamakhya Trader Vs Commissioner of Customs (Preventive) And 2 Others (Allahabad High Court) Conclusion: In the absence of “reason to believe” recorded by the authorities, revenue authorities had hopelessly failed to bring out to recordthat  the goods (here Arecanuts) imported from outside the country was without valid customs clearance. Held: In the instant case, it was held that seizure of goods was an action preceding confiscation of prohibited goods. Thus, goods liable to confiscation under Section 111 of the Act may be seized under Section 110 of the Act. However, before seizure o...