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CESTAT Allahabad rules that customs authorities cannot justify seizure of goods based on post-facto evidence; the 'reasonable belief' of smuggling must exist at the time of seizure under Section 110. The judgment sets a critical precedent for importers and enforcement agencies, requiring contemporaneous evidence to uphold seizures.
CESTAT Allahabad rules that mere foreign origin markings on goods do not constitute sufficient evidence for smuggling charges under the Customs Act. The revenue must provide corroborative proof, including seizure at a customs station or direct linkage to illegal import, to sustain confiscation and penalties. The judgment reinforces the need for substantive evidence beyond labeling to establish smuggling allegations.
The Telangana High Court has ruled that customs authorities cannot indefinitely detain imported goods merely due to suspected valuation discrepancies; provisional release must be granted upon payment of enhanced duty and a 10% bank guarantee, as prolonged seizure violates the importer's fundamental right to carry on trade under Article 19(1)(g). This sets a critical precedent for businesses facing arbitrary customs holdups, ensuring procedural fairness without compromising revenue protection.