Confiscation or detention of goods merely on suspicion not justified

Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The issue under consideration is whether it is justified on the part of authority to directly issue confiscation or detention order u/s 130? In all cases, without any application of mind and without any justifiable grounds or reasons to believe, the authorities may not be justified to straightway issue a notice of confiscation under Section 130 of the Act. For the purpose of issuing a notice of confiscation under Section 130 of the Act at the threshold, I.e,. at the stage of Section 129 of the Act itself, the case has to be of such a...