Law: Customs Act 1969

Section: 6, 162, 168

(a) Customs Act (IV of 1969) S. 162-Search-No search warrant issued by Magistrate-Magis trate merely present, not passing any order for taking action, but simply attesting recoveries and documents-Search, held, not in accord ance with provisions of S. 162. Clarke v. Brajendra Kishore Roy Chowdhury and another I L R 39 Cal. 953 distinguished. (b) Customs Act (IV of 1969) Ss. 6, 162 & 168 read with Central Board of Revenue Rules, r. 201. and Notification No. S. R. O. 1029(1)/74 dated 29th July 1974 - Search-Seizure-Central Board of Revenue empowered to em power any officer of any department under its control to enter and search any premises- Social Police Establishment and Magis trate not under its control-Section 6 of Customs Act, 1969, not being applied to Excise Act notification made thereunder irrelevant-Search not being made in accordance with law under S. 162, seizure of goods under S. 168, held, automatically vitiated - Prosecution and investigation of persons involved, however, not barred. Date of hearing : 28th March ; 1st, 2nd, 22nd, 28th and 29th April 1975.                                                                                                          JUDGMENT The petitioners firm deals in the process of dyeing and printing of cloth in Gujranwala and is liable to excise duty under the Excise Law. The petitioners claim to have stored cloth in a godown of Sarfraz Colony after having cleared the duty. On 10th October 1974, respondent No. 1 lodged an F. I. R. with the Superintendent of Police, Special Police Establishment, Lahore, under section 420/468/471/379/ 406, P. P. C. and section 512) of the Prevention of Corruption Act in connection with the evasion of excise duty against the proprietors of Zeenat Textile Printing Works, Gujranwala, which the petitioners claim to be a different firm. On 13th November 1974, Sh. Muhammad Javed, Magistrate First Class, Gujranwala. sealed the…