Customs-Confiscation of goods and imposition of penalty
by Collector of Customs-subsequent conviction and sentence
by Magistrate, if violative of fundamental right to
protection ... India and the Collector of
Central Excise and Land Customs passed orders confiscating
the seized goods and imposing heavy personal penalties on
both of them
came to the conclusion that
the vessel had rendered itself liable to confiscation under
s. 167(12A) because it had infringed the provisions ... ordered the confiscation of the ship but gave the
owners thereof an option to pay a fine of Rs. 25 lacs in
lieu of confiscation
Whether includes
power of search--sub-section (4) giving power to officer
confiscating to give dealer an option to pay tax Plus an
additional amount ... invalid--Sub-sec. (3) authorising seizure and sub-
section (4) authorising confiscation--Whether unreasonable
restrictions and violative
Secondly, it was contended that if Section 41 (4) authorized seizure and confiscation of goods, it was beyond the legislative competence of the State Legislature ... High Court took the view that the power of seizure and confiscation of goods contained in sub-section (4) could not be said ancillary
cause and explain why the
goods seized from him should not be confiscated under s.
167(8) of the Sea Customs ... Customs Act read with s. 7 thereof.
He made an order of confiscation of the said articles under
s. 167(8) of the Sea Customs
Supl. (1) 349
ACT:
French Establishments--Administrative integration with
India-Confiscation of goods imported and imposition of
penalty in the alternative--Petition in enforcement ... refused and the goods
arrived after November 1, 1954. The Collector confiscated
them under s. 167 (8) of the Sea Customs Act, 1878 read with
smuggled goods in the hands of whomsoever they are found can be confiscated
and, therefore, the States can always trace the smuggled goods to their ... took charge of the gold bars. Eventually, the gold bars were confiscated
under Section 167(8) of the Act and thereafter the police after
investigation
contended that the provision regarding the confiscation of the goods was beyond the legislative competence of the State Legislature and the Section was also repugnant ... evasion of any tax in respect of the goods sought to be confiscated. Reliance is placed on a recent judgment of the Supreme Court which
Customs Act, treated the import as unauthorized, and
adjudged the goods to confiscation and also inflicted a
fine. Petitions were then filed under ... quashing
these orders of confiscation and fine and for directing the
return of the goods. It may be mentioned that the present
petitioner
delivered to
them. Proceedings were taken by the Collector of
Customs for confiscation of the gold under ... gold in the
possession of the Customs authorities should not
confiscated under s. 167 (8) of the Sea Customs
Act, and after considering the explanations
