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another ((1991) 4 SCC 139); Anilkumar and others v. M.K.Aiyappa and another ((2013) 10 SCC 705); Subramanian Swamy v. Manmohan Singh and another ((2012) 3 SCC 64); Asst. Collector of Central Excise v. Duncan Agro Industries Ltd. and another (AIR 2000 SC 2901); Union of India v. Manik Lal Banerjee (AIR 2006 SC 2844) and Divisional Controller, KSRTC v. Mahadeva Shetty and another ((2003) 7 SCC 197).

11. To answer the questions involved in the Writ Petition, it is apposite to refer to the relevant portions in the Customs Act and the Code of Criminal Procedure. The Customs Act, 1962 is an Act to consolidate and amend the law relating to customs. The Customs Act aims to sternly and expeditiously deal with smuggling, evasion of customs duty etc. and to provide punishment for the offences and violations under the Act. It is intended to curb the dents on the revenue caused by smuggling, duty evasion etc.. The Act provides for confiscation of goods and imposition of penalties as well as for the prosecution for the offence. Section 4 of the Act provides for appointment of officers of customs. Section 5 provides the powers of the officers of customs. Section 104 of the Customs Act provides :: 16 ::