Seizure memo without containing ‘reason to believe’ is invalid

Fariyad Alam Vs Union of India (Patna High Court) Patna High Court held that seizure memo without recording mandatory ‘reason to believe’ as required under Section 110 of the Customs Act, 1962 is invalid and bad-in-law. Accordingly, order of confiscation is liable to be quashed. Facts- The petitioner in this case is challenging the Seizure Memo dated 21.04.2023 whereby and whereunder 35 bags of wheat containing 55 Kgs each have been seized by one Sunil Dutt Gaurola, Assistant Sub-Inspector, 47 Battalion, Shashtra Seema Bal, Bihar and handed over to the Assistant Commandant ‘A’ COY, 47t...