Govind And Company Vs Union of India (Patna High Court)
The Patna High Court, in the case of Govind And Company Vs Union of India, quashed the seizure of a consignment of Betel Nuts and the accompanying vehicle by the Customs Department. The court held that the seizure was invalid because the Seizing Officer failed to properly record the “reason to believe” that the goods were liable for confiscation, as mandated by Section 110(1) of the Customs Act, 1962. This decision followed the judicial precedent established by a coordinate bench of the same court in M/s Ashoke Das and Another versus Union of India and Others (2025 SCC OnLine Pat 1553).
Factual Background and Petitioner’s Challenge
The petitioner, Govind And Company, filed a writ application challenging Seizure Memo No. 153/CUS/MTH/19-20 dated January 12, 2020. The seizure involved 17,085 Kgs of Betel Nuts valued at Rs. 51,25,500/-, along with a Tata Truck bearing Registration No. RJ 02 GB – 8485. The department alleged violations of Sections 7, 11, 46, and 47 of the Customs Act, 1962, read with Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992, and a related Ministry of Finance Notification. The petitioner sought to quash the seizure, direct the provisional release of the goods and the truck, and restrain the respondents from taking further coercive action.
