Customs seizure power upheld where Section 110 was applied by notification and prior law was substantially re-enacted.

Section 110 of the Customs Act, 1962 was made applicable by notification, and the reference in Section 12 of the Central Salt and Excise Act was treated under Section 8 of the General Clauses Act as a reference to the Customs Act. The earlier seizure power in Section 178 of the Sea Customs Act, 1878 was regarded as substantially re-enacted, with modification, in Section 110. On that basis, seizure of the account books was held legal and the challenge to it failed.

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Issues: Whether the seizure of the petitioner's account books was illegal.

Analysis: The notification made Section 110 of the Customs Act, 1962 applicable. The reference in Section 12 of the Central Salt and Excise Act was treated, by virtue of Section 8 of the General Clauses Act, as referable to the Customs Act. The earlier power of seizure contained in Section 178 of the Sea Customs Act, 1878 had been substantially re-enacted with modification in Section 110 of the Customs Act, 1962.

Conclusion: The seizure was held to be legal and the contention against it failed.

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