https://www.taxtmi.com/caselaws?id=156855 The Court treated the deeming provision in section 3(2) of the Imports and Exports Control Act, 1947 as incorporating the operative machinery of the Sea Customs Act, 1878 for prohibited imports, so the customs powers of seizure and arrest under sections 173 and 178 were available. It also held that the Fifth Schedule, read with Article 244, empowered the Governor to apply laws to a Scheduled Area, and that Bihar Regulation I of 1951 was within that constitutional competence. On the facts, concealment of cloves, non-payment of duty, border proximity, and their prohibited character gave reasonable suspicion, so the arrest and seizure were lawful and the conviction was not disturbed. en-us Thu, 13 Nov 1969 00:00:00 +0530 Sat, 09 Aug 2014 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156855 The Court treated the deeming provision in section 3(2) of the Imports and Exports Control Act, 1947 as incorporating the operative machinery of the Sea Customs Act, 1878 for prohibited imports, so the customs powers of seizure and arrest under sections 173 and 178 were available. It also held that the Fifth Schedule, read with Article 244, empowered the Governor to apply laws to a Scheduled Area, and that Bihar Regulation I of 1951 was within that constitutional competence. On the facts, concealment of cloves, non-payment of duty, border proximity, and their prohibited character gave reasonable suspicion, so the arrest and seizure were lawful and the conviction was not disturbed. Case-Laws Customs Thu, 13 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156855