https://www.taxtmi.com/caselaws?id=40433 Section 12 of the Central Excises and Salt Act, 1944 was construed as a valid power to apply customs provisions with only minor, non-essential modifications, so the excessive delegation challenge failed. The substitution of the Customs Act, 1962 for the repealed Sea Customs Act, 1878 was upheld under the General Clauses Act, and the notification authorising search by an executive officer remained valid. The warrant, search, and seizure were also sustained because the Assistant Collector had relevant material for the required satisfaction under Section 105(1), and the absence of detailed particulars in the warrant did not invalidate the authorisation or the seizure. en-us Tue, 08 Sep 1970 00:00:00 +0530 Fri, 05 Sep 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40433 Section 12 of the Central Excises and Salt Act, 1944 was construed as a valid power to apply customs provisions with only minor, non-essential modifications, so the excessive delegation challenge failed. The substitution of the Customs Act, 1962 for the repealed Sea Customs Act, 1878 was upheld under the General Clauses Act, and the notification authorising search by an executive officer remained valid. The warrant, search, and seizure were also sustained because the Assistant Collector had relevant material for the required satisfaction under Section 105(1), and the absence of detailed particulars in the warrant did not invalidate the authorisation or the seizure. Case-Laws Central Excise Tue, 08 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40433