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2017 (2) TMI 469 - HC - CustomsJurisdiction - power of the Customs Authorities to issue SCN - validity of SCN - the SCN has been issued with the approval of the Commissioner of Customs and the petitioner has been asked to appear before the Commissioner of Customs and show cause as to why the goods should not be confiscated - Held that: - the petitioner presented the goods with the documents, at that time itself, the Customs Authorities informed the petitioner that goods will not be accepted, unless he produces the certificate from the Wild Life Authorities. The petitioner could have easily taken back the goods and gone, but he did not do so. The expression reason to believe is distinct from reasonable belief and 'suspicion'. In this case, only after obtaining a certificate from the Wild Life Authorities that the goods in question is made of Red Sanders, the Seizure Officer of the Customs Department had the reason to believe that it is liable for confiscation. Therefore, the act of the Customs Officers in waiting for opinion from the Wild Life Authorities before taking action under Section 110 of the Act cannot be said to be illegal. The case at hand was investigated by the Customs Authorities themselves and not by an officer of the DRI. The power of the Customs Authorities to issue show cause notice and proceed with the adjudication process is beyond any cavil. Petition dismissed - decided against petitioner.
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