Asstt. Collector Of Customs vs Charan Das Malhotra on 19 February, 1971
10. The Punjab & Haryana High Court in the case of Munilal v. Collector of Central Excise, Chandigarh (AIR 1975 Punjab & Haryana 130) also referred to the Supreme Court decision in Charan Das Malhotra case and observed
"When the provisions contained in the proviso to Sub-section (1) of Section 110, Clause (a) of Section 124, and Sub-section (2) of Section 126 of the Act are looked at, it cannot be gainsaid that adjudication of confiscation of goods can be recorded even without seizure of the goods."