TMI Blog1972 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ent filed a writ petition disputing the power of the first appellant to seize the jeep. It was contended before a Single Judge that there was no power for such seizure of a vehicle apart from the offending goods, which contention found favour with the Single Judge, who quashed the seizure of the vehicle. The Superintendent of Central Excise and the Assistant Collector of Customs and Central Excise have appealed against that decision. 3.The main point for consideration is whether a vehicle which carried excisable goods could be seized by virtue of the provisions of the Central Excises and Salt Act. Under Section 12 of the Act, the Central Government has power to declare that any of the provisions of the Sea Customs Act relating to the levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e - may also be noted]. Under Section 110, as we have already pointed out, `goods' are liable to seizure. Consequently, since `goods' include vehicles and since `goods ' are liable to confiscation under Sections 111 and 113, vehicles are also liable to confiscation : and if vehicles are liable to confiscation since they are `goods', they are also liable to seizure under Section 110. The argument of the respondent against this is that the definition has Section, i.e., Section 2, of the Customs Act has not been made applicable to the Central Excises and Salt Act by the notification so that `goods' in the relevant sections of the Customs Act made applicable to the Excises and Salt Act will not include vehicles. This was the specific plea that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods' used in the other sections relating to confiscation will not take in the vessel or vehicle used in the other purposes of conveyance. Since Section 110 empowers only seizure of goods which are liable to confiscation and more particularly because even under Section 115 there is a proviso to the effect that when the conveyance used for the carriage of goods is one for hire the owner thereof shall have an option to pay a fine not exceeding the market price of the goods which are attempted to be smuggled in lieu of confiscation, it is not possible to sustain the action taken by the first respondent in seizing the petitioner's jeep in purported exercise of his powers under Section 110 of the Customs Act". 6.The reasoning of the learned J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adapted, altered or fitted in any manner for the purpose of concealing goods: actual concealing of goods is not necessary, much less the concealing of offending goods. Clause (b) of the same sub-section makes any conveyance, from which the whole or any part of the offending goods is thrown overboard, staved or destroyed to prevent seizure, confiscable : no offending goods need be in the conveyance at the time of seizure. Again, Clause (c) makes any conveyance, which fails to stop if required to stop as contemplated by Section 106, liable to confiscation : Section 106 authorises the proper officer to stop a conveyance if he has reason to believe that the conveyance is being, or is about to be, used in smuggling, etc. - actual use in smugglin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guage in the definition section is `unless the context otherwise requires,' so that it is quite possible to say that in Section 115 the term goods may not include vehicles : in other words, the language of Section 115 does no mean that the term goods used in the other sections does not include vehicles. 9.We reiterate that the decision of Govindan Nair J. in P.S.N. Lorry Transports case was not brought to the notice of the Single Judge : and we are in agreement with the conclusion of Govindan Nair, J. in that case, though not for the reason given therein alone. We are also of opinion that the reasoning of the Single Judge in the judgment under appeal is not correct. 10.The appeal is allowed, the decision of the Single Judge is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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