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1970 (9) TMI 34 - SC - Central ExciseValidity of a warrant issued by Assistant Collector, Central Excise, Allahabad, authorising the Superintendent, Central Excise, Varanasi to enter certain premises, search the same and seize the documents therefrom challenged Held that:- In the notifications which were issued applying, inter alia, Section 105(1) and Section 110 of the Customs Act, 1962 no such changes have been made as can possibly fall within the meaning of the word "alterations".Objection was taken only with regard to the word "alterations" but that word must be understood in the sense in which it was open to the legislature to employ it legitimately and in a constitutional manner. No question is thus involved of delegation, either of any essential legislative functions or any change of legislative policy. It is unnecessary to mention the other provisions because a comparison of the recognised formulae with the text of Section 12 of the Act shows that the provisions of the Sea Customs Act, 1878 were not meant to be incorporated in the Act and were only to be applicable to the extent notified by the Central Government for the purpose of the duty leviable under Section 3. It was in these circumstances that it was held that section 129 of the Sea Customs Act, 1878 could not be made applicable so as to whittle down the substantive right of appeal conferred by Section 35 of the Act. The previous notification under the Sea Customs Act, 1878 stood superseded and no question survives with regard to the validity of the notification issued in 1963 and amended in 1965. Appeal dismissed.
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