Law: Customs Act, 1969

Section: 2

CUSTOMS ACT, 1969 (IV OF 1969)----Section 2(kk)---The term "detain" has been defined in relation to goods as means to prohibit the disposal or use of the goods, pending the finalisation of any proceedings under the Act. Section 2(rr)----The term "seize" bf, been defined as means to take into custody, physically or otherwise, goods in respect of which some of offence has been committed or is believed to have been committed under the Act or the rules, and that all cognate words and expressions shall be construed accordingly. Section 168, 180----The goods were seized under sub-section (1) of section 168, the department was required to serve notice under section 180 by virtue of sub-section (2) of section 168. The Collector extended the period of two months for issuing notice under the proviso to sub-section (2), however no reasons were recorded by him. The order of extension therefore was not in terms of proviso to section 168.--This is a petition for leave to appeal against the passed by a Division Bench of the Lahore High Court filed by the respondent against the seizure of automobile parts etc. on the ground that the mandatory notice under Section 180 of the Customs Act, 1969, hereinafter referred to as the Act, was not given within two months, allowing the same. In our view, the goods in question were in fact seized under sub-section (1) of Section 168 of the Act but they were left with Haji Jalal against a bond as it was not practicable to remove all the goods to another place in terms of above sub-section. The definition of the term "seize" given in clause (rr) of Section 2 includes seizure by taking the goods in custody physically or otherwise. The word "otherwise" would include leaving the goods with any person holding them in terms of sub-section (1) of Section 168 of the Act. In this view of the matter the petitioners were required to serve notice under Section 180 of the Act by virtue of sub-section (2) of Section 168 thereof. No doubt that the period was extended from time to time as stated above by the Collector but since no reasons were recorded by him, the exercise of the above' power was not in terms of the proviso. We are, therefore, of the view…

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