Law: Customs Act, 1969

Section: 156

Customs Act (IV of 1969)--Ss. 2(s), 16, 162, 163, 168, 156(1) Cls.(8), (9), (89), (90), 157(2), 171 & 215---Criminal Procedure Coed (V of 1898), S.103---General Clauses Act (X of 1897), S.24-A---Smuggling---Foreign Origin contraband Whisky and other goods---Confiscation---Appellant contended that locally manufactured goods were seized and detained without any legal reason; that there was no law to seize or confiscate locally manufactured goods; that goods loaded on truck were seized within the country as such these goods could not be treated as smuggled goods; that the notice was not issued in the names of Miscellaneous Goods owners although the names of the owners of Miscellaneous Goods were provided in shape of bilties to the seizing agency but even then no notice was served upon the owners of such goods which was mandatory; that seizure of local goods was not discussed in the order and discussed only smuggled and non-duty paid goods whereas more than 50% consignments consisted of local goods; that fine and penalty had been imposed on the owner of Truck but there was nothing about the existence of Liquor in the truck; that the liquor found from the truck was not loaded on the Truck by the transport company; and that person arrested and produced before the Court were outsiders and they had accepted their guilt before the Special Customs Court and Transport Company was not found involved in the transport of liquor as the same was not booked and no billty Number was assigned---Validity---Department was unable to show acknowledgement receipts of service of Show Cause Notice---Name of appellant was mentioned in the Show Cause Notice as well as in the order-in-original---Locus standi of the appellant stood established inasmuch as the fact that the case had been adjudicated without giving them the opportunity of being heard---Admittedly and evidently Show Cause Notice were not served on the transport company as well as the owners of Miscellaneous goods and Adjudicating Officer had not provided the opportunity of hearing to the Transport company and all the owners of Miscellaneous goods, the whole proceedings were not covered under the law---Further, the…

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