9911796707
TMI Blog1967 (1) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... manganese mines in different States. He has also been doing business in many articles apart from being an exporter of manganese ore. On information alleged to have been received to the effect that the appellant was in possession of a large quantity of undeclared gold, the Assistant Collector of Customs and Central Excise, Raipur, issued an authorization under Rule 126(L)(2) of the Defence of India (Amendment) Rules, 1963 (Gold Control Rules), hereinafter called the Rules, for searching the premises of the appellant. Pursuant to that authorization, the appellant's premises were searched and as a result of the search gold and other articles, foreign currency and other documents were seized. The appellant filed a petition under Article 226 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereinafter called the Act, the Assistant Collector shall have reason to believe that some goods are secreted before he can authorize any officer of Customs to search for them or the relevant documents, but the authorization given by the Assistant Collector to the Customs Officer did not say that he had reason to believe so. 6. The relevant part of the authorization reads thus : "Whereas information has been laid before me of the suspected commission of offence under Section 11 read with Section 111 of the Customs Act, 1962 (52 of 1962) and it has been made to appear that the production of contraband goods and documents relating thereto are essential to the enquiry about to be made in the suspected offence........" Though the words "reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Doubtless he has to indicate broadly the nature of the documents and the goods in regard to which the officer authorized by him should make a search, for without that his mandate cannot be obeyed. The authorization issued by the Assistant Collector of Customs in this case clearly mentioned that on information received it appeared that the appellant was in possession of contraband goods and documents relating thereto and also described the office and the residential premises wherein those goods and documents would be found. In the circumstances of the case we are satisfied that the specifications are sufficient to enable the officer authorized to make the search. 8. The next argument is based upon the provisions of Section 110 of the Act. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon Section 105(2) of the Act. It reads : "The provisions of the Code of Criminal Procedure, 1898, relating to searches shall, so far as may be, apply to searches under this section subject to the modification that sub-section (5) of Section 165 of the said Code shall have effect as if for the word "Magistrate" wherever it occurs, the words `Collector of Customs' were substituted." Now, if we look at the Code of Criminal Procedure, Section 165 deals with searches. The relevant part of that section reads : (1) Whenever an officer in charge of a police-station or a police-officer making an investigation has reasonable grounds for believing that anything necessary for the purposes of an investigation into any offence which he is authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The argument is that the expression "so far as may be" in Section 105(2) of the Act attracts Section 165 (1) of the Code of Criminal Procedure and under that section, as the police-officer has to record in writing the grounds of his belief the Assistant Collector of Customs shall also in authorizing the search record his reasons for doing so. But, in our view, Section 105 of the Act and Section 165(1) of the Code of Criminal Procedure are intended to meet totally different situations. While under Section 105 of the Act the Assistant Collector of Customs either makes the search personally or authorizes any officer of Customs to do so, if he has reason to believe the facts mentioned therein, under Section 165(1) of the Code of Criminal Proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and documents relevant to a proceeding under the Act. No doubt the power can be abused. But that is controlled by other means. Though under the section the Assistant Collector of Customs need not give the reasons, if the existence of belief is questioned in any collateral proceedings, he has to produce relevant evidence to sustain his belief. That apart, under Section 165(5) of the Code of Criminal Procedure, read with Section 105(2) of the Act, he has to send forthwith to the Collector of Customs a copy of any record made by him. The Collector would certainly give necessary directions if the Assistant Collector went wrong, or if his act was guided by mala fides. But the more effective control on him is found in Section 136(2) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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