Customs Seizure Upheld

The Kohima Bench of the Gauhati High Court has upheld the seizure of areca nuts and the transporting vehicle under Section 110 of the Customs Act, 1962, holding that the Customs authorities had sufficient “reason to believe” that the goods were liable to confiscation. 

The Court observed that the validity of a seizure must be assessed based on the circumstances existing at the time of interception and not on documents produced subsequently during the course of litigation.