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Customs Act, 1969 (IV of 1969)-- ----Ss. 2(s), 156(2) 171 & 187--S.R.O. No. 913 (1)/2005 dated 30.7.2005--Foreign origin cloth was found loaded from roof of bus--Luggage found loaded on roof of bus lawfully retained--Nothing wrong with legal status--Illegal act on part of Police--Illegal seizure goods--Validity--It is established beyond shadow of doubt that seized cloth is indeed smuggled as defined under Section 2(s) of Customs Act which had been brought into country in a clandestine manner through an unauthorized route without payment of duty and taxes--Charges as levelled in show-cause notice are correct and stand established--Under law Police has no authority to act regarding seizure of impugned goods or even interception, invoking provisions of Customs Act, 1969 and in that way Police authorities had exercised their powers beyond jurisdiction--Police have no power to detain or seize goods having documents of lawful possession and legal import--Officers notified under Section 6 of Customs Act, 1969 can only seize goods and give it in custody and care of customs authorities whereas, Police officers neither notified nor authorized officers of customs within meaning of Sections 2(b), 3, 4 and 6 of Customs Act, 1969 to detect or detain goods and handover same to customs authorities and any such action taken by them within provisions of Customs Act, 1969 is illegal--Detention/seizure of goods by un-notified and unauthorized officers has been termed as an illegal detention/seizure--In case of an illegal seizure, goods are to be restored to person from whose possession they were seized. Judgment The present appeal was fixed before the Division Bench of this Tribunal for disposal according to law but the perusal of record shows that the subject appeal was the jurisdiction of Single Bench therefore, the same was referred to the Hon'ble Chairman for assignment to any Member of this Bench. On 13.06.2013 this appeal was entrusted to the undersigned for disposal. Arguments on the appeal have been heard and the same was reserved for orders. 2. This judgment will dispose of Custom Appeal No. 192/LB/201 filed by the appellant against order-in-Appeal No. 80/2013 dated…

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