Law: Customs Act, 1969

Section: 26,223

(a) Customs Act (IV of 1969)------S. 26---Object of S.26---When and how an authorised officer can issue notice under S.26. Under S.26, Customs Act, 1969 an appropriate officer has been empowered to require, in writing, information from any person concerned with the import, export, purchase, sale, transport, storage or handling of any goods for the purpose of determining the legality or illegality of such import, export, value and source of funds and questions incidental thereto. The object of section 26 of the Customs Act is to empower the authority to ask for information or require the production of documents or inspect the 'same in order to determine .the legality or illegality of importation or exportation of goocwhich have been imported or exported, the value of such goods, the nature, amount and source of the funds or assets with which goods were acquired and the customs duty chargeable therein or for deciding anything incidental thereto. The authority can only for specific purposes of determining the legality or illegality call for such information as required by section 26. The authorised officer can call upon any importer or exporter to furnish information in case where such determination is required. It cannot make a roving inquiry or issue a notice by merely shooting in the dark in the hope that it will be able to find out some material out of those documents and then charge the party of irregularity or illegality. The authority has to state and disclose in the notice, the purposes for which the party is required to produce those documents or supply information. Unless such purpose is specified in the notice., it will be a matter of anybody's guess and the accused party will be put to inquiry without any specifc allegation or fact disclosed to him. It does not permit any authority to employ the provisions of section 26 to make indiscriminate, roving and fishing inquiry irrespective of the fact whether any determination of legality or illegality in import, export or funds with which the goods were acquired is to be determined. Even in cases of suspicion of commission of illegality, details should be provided to the party to enable him to have an…

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