https://www.taxtmi.com/caselaws?id=384676 A special confiscation scheme under Section 72 of the United Provinces Excise Act, 1910 operates as a self-contained procedure, empowering the Collector to order confiscation whether or not prosecution has been launched and to impose fine in lieu of confiscation. Because the Act separately provides for seizure, confiscation, sale, review and appeal, the general custody and release powers under Sections 451, 452 and 457 of the Code of Criminal Procedure, 1973 yield to the extent of inconsistency. Criminal prosecution and confiscation are distinct proceedings, so pending prosecution does not remove the Collector's confiscatory jurisdiction. The criminal court has no power to order release contrary to the statutory scheme. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 20 Aug 2019 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384676 A special confiscation scheme under Section 72 of the United Provinces Excise Act, 1910 operates as a self-contained procedure, empowering the Collector to order confiscation whether or not prosecution has been launched and to impose fine in lieu of confiscation. Because the Act separately provides for seizure, confiscation, sale, review and appeal, the general custody and release powers under Sections 451, 452 and 457 of the Code of Criminal Procedure, 1973 yield to the extent of inconsistency. Criminal prosecution and confiscation are distinct proceedings, so pending prosecution does not remove the Collector's confiscatory jurisdiction. The criminal court has no power to order release contrary to the statutory scheme. Case-Laws Indian Laws Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384676