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2020 (10) TMI 902 - HC - CustomsMaintainability of petition - availability of alternative remedy of appeal - Provisional release of seized goods - Betel Nuts - petitioners argues that as no bonafide ''reasons to believe' existed, the seizure of the goods was wholly arbitrary and illegal - HELD THAT:- 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 a seizure memo, the only reasons recorded are that on a prima facie examination, the ''Areca Nuts' loaded in the Truck and as on some of the bags inscriptions in foreign language was written as well as that the ''Areca Nuts' on being taken out from the bags appeared to be of a foreign origin. The ''Areca Nuts' were shown to the local businessman and on the basis of their experience, they said that the ''Areca Nuts' appears to be of foreign origin. Thus, on these three grounds, the action for seizure was initiated. It is well settled that the ''reasons to believe' must be based upon acceptable materials, which have to be more than a moon shine. The material on record overwhelming suggests that the ''reasons to believe' were based upon the opinion of the local dealers, prima facie examination of the goods by naked eye and inscriptions in foreign language on some bags. We are not inclined to accept the reasons given for forming a belief for exercise of power of seizure are valid in law. The said reasons even fail the test of ''wednesbury principles' as no reasonable person can reach to conclusion of the country of origin of ''Areca Nuts' by mere perusal from naked eye as well as the opinion of the traders, as the Institutes as well as the Ministry have firmly opined that the country of origin cannot be traced by any laboratory method also. The respondent authorities shall forthwith release the goods i.e. ''Areca Nuts' as well as the vehicle in question in favour of the petitioner nos. 1 and 2 respectively on the petitioners filing a copy of this order before the authority concerned - petition allowed.
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