TMI Blog2020 (10) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... nd should be more than a moon shine. The reasons to believe based upon prima facie examination of goods by naked eye, opinion of the local traders as well as the inscriptions on some of the bags were not held to be a valid reasons to believe for exercising the powers under Section 110 of the Customs Act. The Court also considered the instructions in Instruction No. 1/2017 and after considering the facts has quashed the seizure order. In the present case also the Panchnama, which is stated to be the seizure order, is based upon only three factors namely, prima facie examination of goods, opinion of the local traders as well as inscriptions on some of the bags. Once this Court has held the said reasons to be not adequate for exercising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tel nuts' from the local market and send the goods to the said M/s Saurabh Traders through the transporter Nahata Transport. The actual goods in question were transported in Truck bearing Truck No. UP17AT 2275 owned by the petitioner no. 2, a transporter, including 19950 Kg. ''betel nuts' after paying the requisite tax. The vehicle was accompanied with Tax Invoices, Bilty, E-Way Bill etc. It is also stated that the goods were valued at ₹ 31,92,000/-. It is on record that as soon as the goods crossed the State of Bihar and entered the State of Uttar Pradesh, the respondent no. 3 intercepted the said Truck and detained the goods as well as the vehicle and a Panchnama dated 21.7.2020 was passed seizing the goods as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also considered the similar submissions with regard to the arguments of alternative remedy. This Court held that the reasons to believe which are a sine-qua-non for exercising the powers under Section 110 of the Customs Act should be based upon acceptable materials and should be more than a moon shine. The reasons to believe based upon prima facie examination of goods by naked eye, opinion of the local traders as well as the inscriptions on some of the bags were not held to be a valid reasons to believe for exercising the powers under Section 110 of the Customs Act. The Court also considered the instructions in Instruction No. 1/2017 and after considering the facts has quashed the seizure order. In the present case also the Panchn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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