S.110 Customs Act- Failure To Disclose Reasons For Confiscating Goods 'Draconian', Violates Article 14, Renders Provisional Attachment Illegal: Patna HC

The Patna High Court ruled that provisional attachment orders under Section 110 of the Customs Act are illegal unless proper reasons are recorded. The case concerned a customs authority's attachment of property without justifying the decision. The court emphasized that administrative authorities must provide valid reasons for such attachments to ensure procedural fairness. This judgment serves as a safeguard against arbitrary asset seizures by customs authorities.