The court examined the interpretation of "reasons to believe" ...

Customs Seizure: Examining "Reasons to Believe" for Confiscation.

Case Laws Customs

August 27, 2024

The court examined the interpretation of "reasons to believe" u/s 110 of the Customs Act, 1962, regarding seizure of goods. A previous case had left the interpretation open for examination in other cases. A circular stipulated that at the time of seizure, a Panchnama should clearly mention the reasons to believe the goods are liable for confiscation. There was a dispute over whether the driver produced relevant documents at the time of seizure. The petitioner admitted that documents were produced later at the customs office, implying the driver did not carry them initially. An e-way bill generated shortly before the seizure showed alleged discrepancies. However, under Article 226, the court cannot examine disputed issues. The petitioner failed to make out a case, leading to the dismissal of the writ petition.

View Source

← Previous Next →

The court examined the interpretation of "reasons to believe" ...

Customs Seizure: Examining "Reasons to Believe" for Confiscation.

Case Laws Customs

August 27, 2024

You may also like:

Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective...

The High Court examined the seizure orders and found that the officer had analyzed the relevant material and formed a "reason to believe" before effecting seizures. The...

Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have...

Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of...

Validity of Show Cause Notice - Relied upon documents (RUD) - Non supply of RUD sought by Petitioner - "Reason to believe" for raising demand - Levy of GST - mining...

Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs...

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 -...

Validity of reopening of assessment u/s 147 - if the assessing officer has cause or justification to know or suppose that income has escaped assessment, it can be said...

Revision u/s 263 by CIT - reopening of assessment u/s 147 - "reason to suspect" v/s 'reason to believe' - Information adverse may trigger "reason to suspect" and not...

Reopening of assessment u/s 147 - reasons to suspect OR reasons to believe - Power u/s 147 cannot be exercised merely on reason of suspicion but there should be reason to believe.

Reopening of assessment u/s 147 - Eligibility of reason to believe - “Reason to believe” or ‘Reasons to suspect” - According to us, when the AO receives information of...

Reopening of assessment - reason to believe or reason to suspect - The ITAT examined the "reasons recorded" by the AO for reopening the assessment. It noted that the AO...

Seizure of imported goods - Validity of seizure memo - The exercise of seizure is an interim measure pending investigation. What is evident from the affidavit-in-reply...

Reopening of assessment u/s 147 - reason to believe - the reassessment proceedings were triggered without the AO applying his own mind and articulating his reasons as to...

Quick Updates: