Law: Customs Act, 1969

Section: 169

CUSTOMS ACT, 1969----Section 169---A notice is mandatory prior to the sale of things under section 169 of the Act. Confiscated goods may be auctioned or disposed of under Customs Rules, 2001 and not under sections 169 & 201 of the Customs Act. It would be against the Constitution, if someone is deprived of his property through its arbitrary premature transfer. Scope of section 169.--From the reading of the provisions of section 169, things seized and liable to confiscation under the Act, shall be delivered in care of the authorized officer or to be deposited at the Customs House, if there is no authorized officer or at any other place appointed by the Collector of Customs for the deposit of things seized. Such things liable to confiscation, may be sold by the Collector of Customs even during the pendency of adjudication proceedings or appeal in accordance with the provisions of section 201 of the Act and its sale proceeds are to be kept in deposit till final decision of the case. In case it is found afterwards that the thing so sold was not liable to confiscation, the entire sale proceeds after necessary deduction of duties etc. as provided under section 201 of the Act, be handed over to the owner of the things. The intention of the legislature, as evident from the construction of the section, appears that the provisions of sale provided in Para (4) of the section, is for the disposal of perishable goods or goods which otherwise require speedy disposal under any other law. For such perishable goods even, the provisions of section 201 shall be followed which require due notice to the owner of the goods as a pre-requisite to meet the ends of natural justice. It is evident from Paras (1) to (3) of section 169 that things seized and liable to confiscation are to be properly stored and taken care of. Thus if proper care is taken of things or stored properly, there will arise no urgency for disposal of non-perishable goods. There appears legal Iacuna in section 169 in as much as it does not provide for goods but things. While goods are defined under the Act, the things are not defined anywhere in the Act. Thus if the provisions of the said section are construed…

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