9911796707
TMI Blog2020 (10) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Ramesh Chandra Shukla ORDER The present writ petition has been filed challenging the Panchnama dated 21.7.2020, whereby the goods belonging to the petitioner no. 1 and the vehicle of the petitioner no. 2 have been seized and further a prayer has been made for quashing of the order dated 31.7.2020 passed by the respondent no. 2, whereby the goods have been directed to be released provisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods 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 value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in some of the bags export to India products of Viatnam was found to be inscribed. (ii) The ''betel nuts' when shown to the local dealers, appeared to be of foreign origin in their opinion. Thus, on these two grounds, the goods in question were seized. Learned counsel for the petitioner argues that the "reasons to believe" recorded are bad in law and adopt all the arguments raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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