Confiscation under the Land Customs Act cannot survive once the underlying conviction is set aside.

Confiscation of goods under section 7(3) of the Land Customs Act is legally sustainable only as a consequence of conviction. Where the conviction and sentence are set aside, the foundation for confiscation disappears and the court lacks jurisdiction to maintain the confiscation order independently. On that basis, the confiscation order was held illegal and without jurisdiction and was set aside in favour of the appellant.

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Issues: Whether confiscation of the goods could be sustained after the conviction and sentence under the Land Customs Act had been set aside.

Analysis: The power of confiscation under section 7(3) of the Land Customs Act was exercisable only upon conviction. Once the conviction and sentence were annulled, the foundation for confiscation disappeared and the court had no jurisdiction to maintain the confiscation order independently.

Conclusion: The confiscation order could not stand and was illegal and without jurisdiction, being set aside in favour of the appellant.

Ratio Decidendi: Under section 7(3) of the Land Customs Act, confiscation of goods is legally permissible only as a consequence of conviction, and it cannot survive when the conviction is set aside.

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