https://www.taxtmi.com/caselaws?id=40714 Excise officers' search and seizure were treated as lawful where they acted under the statutory search powers, supported by material creating a reasonable belief of contravention, and any procedural irregularity was held insufficient to invalidate the seizure. The dispute over confiscation, duty evasion and return of goods was held to fall within the Central Excise adjudicatory scheme, with appeal and revision remedies excluding civil court intervention. As the seizure was not illegal and the statutory machinery had to decide confiscation, the civil suit for return of goods, value and damages was held not maintainable and consequential reliefs were unsustainable. en-us Thu, 08 Mar 1979 00:00:00 +0530 Sat, 06 May 2017 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40714 Excise officers' search and seizure were treated as lawful where they acted under the statutory search powers, supported by material creating a reasonable belief of contravention, and any procedural irregularity was held insufficient to invalidate the seizure. The dispute over confiscation, duty evasion and return of goods was held to fall within the Central Excise adjudicatory scheme, with appeal and revision remedies excluding civil court intervention. As the seizure was not illegal and the statutory machinery had to decide confiscation, the civil suit for return of goods, value and damages was held not maintainable and consequential reliefs were unsustainable. Case-Laws Central Excise Thu, 08 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40714