Interpreting "Reason to Believe" and "Liable to Confiscation" in Customs Act, Section 110: Betel Nuts Import Case Explained.

Interpretation of statute - meaning of the expression ‘reason to believe’ and ‘liable to confiscation’ u/s 110 of the Customs Act, 1962 - import of prohibited goods - betel nuts - cut dried Areca Nuts (dark pink in colour) - There is no track record of past history of the instant petitioners - ‘reason to believe’ cannot be converted into a formalised procedural roadblock .....

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