Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Reasonable belief essential for customs seizure; Sec 123 burden of proof stays with authority | Town gold seizure : CESTAT
Customs officials must possess a reasonable belief before seizing goods, and the onus under Sec 123 cannot be shifted to the accused without proper justification. This ruling curtails arbitrary confiscation of gold and safeguards importers from unjust seizure.