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![Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120234-calcutta-high-court-betel-nut-betel-nut-smuggling-smuggling-case-smuggling-seizure-memo-betel-nut-smuggling-calcutta-high-court-ruling-taxscan.webp "Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]")
Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]
The Calcutta High Court has held that a seizure memo under Section 110(1) of the Customs Act, 1962 cannot be treated as invalid merely because it...
![No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109767-betel-nuts-smuggling-taxscan.jfif "No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]")
![5% GST on Nizam Pakku betel nut: AAAR sets aside AAR order [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/GST-Betel-Nut-AAAR-Nizam-Pakku-AAR-Taxscan.jpeg "5% GST on Nizam Pakku betel nut: AAAR sets aside AAR order [Read Order]")