Law: Customs Act, 1969

Section: 168

(a) Interpretation of statutes- - Marginal note and heading of section-Not controlling language of sector-Marginal note and heading can be looked at for finding drift and general trend of section. (b) Customs Act (IV of 1969)--Ss. 168 & 171- Seizure of goods-When goods seized owner or person in Possession held, deprived of right to deal with same in any manner and where Physical possession not possible or practicable be is deemed to bold same on behalf Of Customs Authorities and disposal of goods becomes subject to their orders-Contrition that where an order as contemplated in later part of subsection (1) of S. 168 is served on a person it does not amount to seizure and provisions of subsection (2) of S. 168 and S. 171 not attracted, held, not tenable. (c) Customs Act (IV or 1969)- --Ss. 168, 180 & 171 and Provisional Constitution Order (I of 1981), Art. 9-Seizure of goods restrain order served on respondent amounting to seizure of goods but not serving Show-cause notice under S. 180 within two months of service to restrain order-Record not showing any extension of time obtained from Collector of Customs-Reasons for seizure also not intimated - Requirement of S ' 168(2) and S. 171 of Act having not been complied with order of seizure, held, ineffective and without lawful authority-De very of goods ordered in circum. stances. JUDGMENT SAEEDUZZAMAN SIDDIQUI J -The petitioner has impugned in this petition the notice dated 6-3-1981 served on him by respondent 3 purporting to be an order under section 168 of the Customs Act, 1969 sizing 17 cases of machinery lying in the premises of Messrs Tariq Multi-purpose Industries. The petitioner has also challenged the subsequent order passed by respondent 3 . n respect Of another six cases which are part of the same machinery and which were cleared from the Customs but were lying in the custody of respondent 4 at the relevant time, restraining respondent 4 not to remove or art with or otherwise deal with the same except with the previous of respondent .3. We partly heard this petition on 23-11-1982 and then adjourned it for today to enable respondents I to 3 to consider a suggestion given by the petitioner's counsel…

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