Law:

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Customs Act (IV of 1969)- -Ss.162, 163, 164 & 179-Arrest, search warrant and adjudication, powers of-Contention of importer was that mode and manner of search and issuing show-cause notice by Department was without jurisdiction as provided under S.179 of Customs Act, 1969-Held, that impugned goods were lying at delivery godown of transport company and there was a possibility that consignee could have taken delivery and vanished away-Resorting to procedure of search prescribed under S.162 of Customs Act, 1969 may have provided ample time to consignee to remove goods from godown of transport company, thus in such a situation possible way out was to resort to procedure as prescribed under S.163 of Customs Act, 1969-Department in present case did not opt for either of said two option, hence, search of premises, which was neither done under S.162 nor S. 164 of Customs Act, 1969 were unlawful and illegal-Accordingly all subsequent actions i.e. seizure outright confiscation also became void ab initio and unlawful-Appeal was accepted in circumstances. Case-law referred. ORDER MOHAMMED YAHYA, MEMBER (TECHNICAL-I)-By this order I intend to dispose of the Customs Appeal No.K-673/2015 filed by Messrs Macca Traders, Hyderabad, under section 194-A of the Customs Act, 1969, against Order-in-Original No. 13/2015 dated 18.03.2015 passed by the Collector of Customs (Adjudication), Quetta. 2. Brief facts of the case are per Show Cause Notice No.252- Cus/Adj/Coll/Hyd/Blade/Hyd/2013-14/0800-8 dated 24.12.2014 that it has been reported by the Superintendent, Special Anti-Smuggling Squad, Model Customs Collectorate, Hyderabad that on receipt of credible information through Assistant Collector (Preventive), Model Customs Collectorate, Hyderabad that foreign origin/smuggled 'Shaving Blades' have been transported from Karachi to Hyderabad through Transport Company M/s. Hyderabad International Goods Transport Company Hala Naka Road, Hyderabad and the same goods lying at delivery godown of above said Transport Company. Pursuant to information on 17.09.2014 at about 11:00 hours, the staff of SPASS Hyderabad along with mushers reached at above said Transport (Adda), where the above…