Power of seizure of goods -Customs Act – Section 110- Reasons to believe

Jaymatajee Enterprise (Seller) And Another Vs Commissioner of Customs (Preventive) & 2 Others (Allahabad High Court) It is clear from the statute that the power of seizure of goods under Section 110 of the Customs Act can be resorted to only when the Officer exercising the said power has ‘reasons to believe’ that the goods are liable to confiscation. In the present case, admittedly the goods were at Gorakhpur and not seized from any port or any custom area to form a belief that the goods were being imported into India. In the Panchnama, which the counsel for the respondents submits is ...