LAWS(PAT)-2019-12-76

RAMESH KUMAR BAID Vs. UNION OF INDIA

Decided On December 20, 2019
Ramesh Kumar Baid Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) What is the meaning of the expression 'reason to believe' and 'liable to confiscation' under Section 110 of the Customs Act, 1962 (hereinafter referred to as 'the Act') is the question which we are called upon to answer.

(2.) Section 2 of the Act dealing with the definition (s) does not define either of the expressions 'reason to believe' and 'liable to confiscation'.

(3.) Chapter XIII (Sections 100 to 110A) inter alia deals with the provisions of search, seizure and arrest. Chapter XIV (Sections 111 to 127) deals with the confiscation of goods and imposition of penalty. Section 111 throws some light with regard to the nature of goods which are liable for confiscation.