Panchnama cannot be considered as Seizure Memo, Customs Officers Acting on Secret Information must record Minimal Reasons: Patna HC

The Patna High Court ruled that customs officers acting on secret information must ensure proper documentation and minimal reasons for seizure when executing a panchnama or seizure memo. In the case under review, the customs officers had seized goods based on confidential information but failed to provide sufficient rationale for the seizure. The court emphasized that the seizure process must be transparent and based on solid grounds to avoid misuse of authority. This ruling ensures that authorities follow procedural fairness and protect the rights of businesses and individuals from arbitrary actions during the seizure process.