TMI Blog1967 (6) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government by notification to declare that any of the provisions of the Sea Customs Act, 1878, relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3. In exercise of the power conferred by Section 12 notification was issued by the Government of India, Ministry of Finance (Department of Revenue) No. 68/63 dated 4th May, 1963. That Notification declares that the provisions of sub-section (1) of Section 105, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle detained. The petitioner applied for the release of the vehicle to the Collector of Customs on 7-5-1966. The Collector ordered the release of the articles other than those that were liable to duty under the Act, but did not release the vehicle, or the goods that were liable to duty under the Act. The petitioner is not concerned about the goods. He was however aggrieved by the detention of the vehicle. The vehicle was not released though by Ex. P6 order dated 21-5-1966 the petitioner was allowed to remove the vehicle on the execution of a bond, "Bill bond", for Rs. 18,000/- and odd, and by furnishing cash security of Rs. 15,000/-. He then approached this Court with this writ application and moved C.M.P. 4485 of 1966 praying that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Collector of Customs for a period not exceeding six months. (3) The proper officer may seize any documents or things which in his opinion, will be useful for, or relevant to, any proceedings under this Act. (4) The person from whose custody any documents are seized under sub-section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs." 7. This section as already noticed must now be read as a part of the Act. Since Section 115 of the Customs Act, 1962 has also become a part of the Act there can be no doubt that vehicles carrying goods dutiable under the Act are also liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and such things that have been utilised for concealing goods with reference to which duties have been imposed under the Custom Act. In the absence of such provisions in the Act, it is contended that there is no power for seizure. My attention was also invited to Rule 200 of the Central Excise Rules, 1944 framed under the Act. That Rule is in these terms : 200, Power to stop and search vessels, carts, etc. and to seize goods which appear to be contraband……… (1) Any officer, who is in Central Excise uniform, or who possesses a card showing showing his identity, may, if duly empowered by the Collector require any person who is in immediate possession, control or use of any vessel, cart, or other means of conveyance, to stop such vessel, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preamble to the Act and Rule 200. I do not think that the Rules of interpretation require that Section should be "written down". The purpose of the Act will include effective prevention of the evasions of duty on goods which are manufactured in India and which are subject to duty under the Act. This will involve often confiscation or seizure of goods utilized for the purpose of evading duty on the goods which are chargeable under the Act. 9. Counsel for the petitioner then contended that by virtue of the provision in Section 124 there is no purpose in keeping the vehicle under custody. That section is in these terms : "124. No order for confiscation of any goods or imposing any penalty on any person shall be made under this Chapter unle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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