Gauhati High Court Clarifies ‘Reason to Believe’ Standard for Customs Seizure Under Section 110 of Customs Act
The Gauhati High Court has held that the exercise of seizure powers by customs authorities under Section 110 of the Customs Act is valid if based on a bona fide ‘reason to believe’ formed at the time of seizure, and that subsequent production of documents cannot retrospectively validate the transportation. The Court upheld the seizure of areca nuts but ordered release of the vehicle to its owner.
