The court clarified the meaning of reasonable belief under section 110 of the Customs Act, 1967, and emphasized the limited scope of judicial review in such cases.

1. Three petitioners have filed the present application for quashing the seizure memo dated 12.7.1999 (Annexure 7), issued by the Superintendent (Technical), Custom (P) Division Motihari, under the authority of the Assistant Commissioner of Customs (P) Division, Motihari, by which 220 bags of betel-nut (17, 886 kgs.) and one Tata truck bearing registration no. AS-01G-3945, were seized for violation of Government of India, Ministry of Finance, notification no. 9/91 dated 22.1.1991, issued under section 11 of the Customs Act, 1967, read with section 3(1) of the Import & Export Control Act, .1947; for declaring the seizure of the aforesaid betel-nut and the vehicle as illegal and, thereafter, to release the aforesaid articles and the vehicle during the pendency of the writ application.

2. The petitioners case is that petitioner no.1 is a Company incorporated under the Companies Act and engaged in transportation business having its Head Office at Bikaner in the State of Rajasthan and its Branch Offices are situated throughout the country, including the States of Assam and Bihar. Petitioners no.2 and 3 are engaged in the business of General Merchant and Commission Agent in the State of Assam. They claim to have whole-sale licences under the Assam General Sales Tax Act and the Rules framed thereunder for dealing in betel-nut (supari) and other items. Out of the seized 220 bags of betel-nut, 120 bags of betelnut is claimed by petitioner no.2, whereas, 100 bags is claimed by petitioner no.2. It is asserted on their behalf that they have procured betel-nut from the local markets in the State of Assam through various Market Committees. Petitioner no.2 sold the aforesaid quantity of betel-nut to M/s. Vikash Trading Company, Piterkunda, Varanasi and petitioner no.3 sold the aforesaid quantity of betel-nut to M/s. Pansum Traders, Varanasi. It is also stated that the purchasers are also registered dealers in Supari and they have valid documents, including registration certificate obtained from the authorities of the State where they are carrying business.

3. It is stated that petitioner no.2 and 3 sent their consignments through the Transport Company petitioner no.1 and in support of the said fact, documents have been appended with the writ application. It is further stated on behalf of the petitioners that the aforesaid consignment was loaded on the truck in question and there were two drivers, one of them was Nissar Ahmad. The said truck passed through the State of West Bengal and the Commercial Tax Officer issued a certificate that the vehicle was carrying consignment of 220 bags of betel-nut and when the aforesaid vehicle reached on 12.7.1999 at 12 noon near Dumari Ghat Pul in the district of Gopalganj, the Custom authorities apprehended the truck, examined the betel-nut, took away all the relevant documents carried by the driver and directed the driver to take the truck with the consignment to Motihari and there at about 5 P.M., the Custom authorities asked the driver to park the truck inside the Customs Office and the driver after parking the truck was forcibly asked to leave the Customs Office.

4. Thereafter, on 13.7.1999, the representative of petitioner no.1 asked a copy of the seizure memo, which was supplied and a copy of which has been appended as Annexure-7.

5. It is asserted on behalf of the petitioners that the seizure is wholly illegal. It is further stated that thereafter they filed an application before the Customs authorities to release the vehicle and the betel-nut on the ground that the betel-nut is not of a third country origin and the same is produced in the State of Assam and as such there was no violation of the provisions of the Custom Act, but no order was passed by the Custom authority. Hence, the present writ application.

6. The stand of the Custom Department, as appears from the counter-affidavit, is that an information was received by the Inspector, Customs (P) Circle Gopalganj, regarding transportatio