Panchnama Isn’t a Seizure Memo; Officer Must Record Reasons

Sukhdeo Singh Vs Marudhar Assam Road Lines Pvt. Ltd. (Patna High Court)

Panchnama could not be considered as Seizure Memo and seizing officer must record minimal reasons in seizure memo

Conclusion: Panchnama could not be considered as seizure memo and the customs officers acting on secret information must record at least the minimal reasons in the seizure memo as seizing officer could not keep reasons in his mind and he had to disclose minimal reasons in the seizure memo.

Held: Assessee’s were engaged in the business of Areca Nu

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