1961 (11) TMI 1 - SUPREME COURT

Whether the possession obtained by the Customs Department by goods being "conveyed to and deposited at the nearest Customs-house" within the last words of the second paragraph of Section 180 are goods which have been seized under the Act within the opening words of Section 178A?

Held that:- The delivery to the Customs authorities under Section 180 is not a seizure under the Act within Section 178A it would follow that the judgment of the High Court cannot be upheld for it has proceeded on the sole basis of the provisions of that section being attracted.

The learned Sessions Judge had upheld the conviction of the appellants by an independent finding that the prosecution had positively established that the goods were smuggled and that the accused had knowingly done the acts referred to in Section 167(81) with which they were charged. This part of the case of the prosecution has not been considered by the learned Judge in the High Court and this would have to be done before the revision petition of the appellants could properly be disposed of. The appeal is accordingly allowed and the order of the High Court set aside. The case will be remitted to the High Court for the revision petition of the appellants being disposed of in the light of this judgment and in accordance with law