Confiscation rules and seizure power can extend to plant and machinery before adjudication where goods appear liable to confiscation.

The confiscation scheme under the Central Excises and Salt Act, 1944 was read as allowing seizure of factory plant and machinery before adjudication where excisable goods were linked to clandestine production and removal. Section 33 governs adjudication of confiscation, Rule 209 expressly extends confiscation to land, building, plant and machinery where the prescribed facts exist and the duty threshold is met, and Section 110 of the Customs Act, 1962 permits seizure where goods are believed liable to confiscation. On that basis, seizure pending confiscation proceedings was treated as within statutory power, and authorities dealing with immovable property were found inapplicable on the facts.

---

---

Issues: Whether the plant and machinery of the factory were lawfully liable to seizure pending confiscation proceedings and prior to adjudication.

Analysis: The statutory scheme was read as permitting confiscation-related action where excisable goods are connected with clandestine production and removal. Section 33 of the Central Excises and Salt Act, 1944 governs adjudication of confiscation, Rule 209 of the same Act expressly permits confiscation of land, building, plant and machinery where the prescribed facts exist and the duty involved exceeds the statutory threshold, and Section 110 of the Customs Act, 1962 authorises seizure of goods believed to be liable to confiscation. On that basis, the seizure of the plant and machinery was held to be within power. The cited authorities on immovable property and earlier confiscation cases were found inapplicable on the facts.

Conclusion: The challenge to the seizure failed, and the writ petition was dismissed in favour of the Revenue.

Ratio Decidendi: Where the governing confiscation rules specifically authorise confiscation of plant and machinery and the proper officer has reason to believe the goods are liable to confiscation, seizure before adjudication is permissible.

---