Law: Central Excise Act, (I of 1944)

Section: 9, 26, 15

Law: Customs Act, 1969

Section: 168

Law: Central Excise Rules, 1944

Section: 197, 199, 200 & 201

(Central Excise Act (I of 1944)]......S 9---Offences and penalties---Counterfeit---Manufacturing of excisable goods in licensed factories of the other manufacturers--Persons, firms and companies having no factory or having factory of their own and getting excisable goods manufactured in duly licensed factories of other manufacturers according to their own specification and/or under their own brand names or trade names were not required to take out separate licenses---Manufacturer's agreements inter se were commercial transaction entered in to ordinary course of business---Goods manufactured in the duly licensed factories of the licensee manufacturers under their desired brand names, was neither counterfeit nor an. offence ---No complaint from parties owning brand names had supported such fact---Manufacture of goods in circumstances was not counterfeit. (b) Customs Act (IV of 1969)--- ----S.168---Central Excise Act (I of 1944), Preamble---Seizure of things liable to confiscation "Under this Act"---From the words "under this Act" would mean Central Excise Act, 1944 after its incorporation from Customs Act, 1969 into Central Excise Act, 1944. (c) Customs Act (IV of 1969)--- ----S.168---Central Excise Act (I of 1944), Preamble---Central Excise Rules, 1944 Rr. 197, 199, 200 & 201---S.R.O. 543(1)/75 dated 8-5-1975---Seizure of things liable to confiscation---Appropriate officer---Officer of Customs Intelligence---Section 168 of the Customs Act, 1969 provide that Appropriate Officer may seize any goods liable to confiscation---Officer of Customs Intelligence was not the 'appropriate officer' because he was not vested with powers of seizure--When S.168 of the Customs Act, 1969 which was to be read as part of Central Excise. Act, 1944, Customs Intelligence Officer while acting as Central Excise Officer, he was only vested with the powers under Ss.13, 14, 19 and 26 of the Central Excise Act, 1944 and Rr. 197, 199, 200 and 201 of the Central Excise Rules, 1944. (d) Central Excise Act (I of 1944)--- ----S. 26---Central Excise Rules, 1944, R.200---Power of stoppage of moving vessels etc., search and arrest---Section 26 of the Central Excise Act, 1944 and R.200 of the…

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