https://www.taxtmi.com/caselaws?id=45603 Under the applied Customs Act definition, a jeep carrying excisable goods fell within "goods" and could be seized under Section 110 as made applicable to excise proceedings. The separate confiscation regime for conveyances under Section 115 did not exclude vehicles from the general seizure power, because it addressed confiscation of the conveyance as such and served a distinct statutory purpose. The proviso to Section 115(2) also did not prevent vehicles from being confiscable. The jeep was therefore liable to seizure, and the contrary view was rejected. en-us Mon, 22 May 1972 00:00:00 +0530 Mon, 12 Jul 2010 17:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45603 Under the applied Customs Act definition, a jeep carrying excisable goods fell within "goods" and could be seized under Section 110 as made applicable to excise proceedings. The separate confiscation regime for conveyances under Section 115 did not exclude vehicles from the general seizure power, because it addressed confiscation of the conveyance as such and served a distinct statutory purpose. The proviso to Section 115(2) also did not prevent vehicles from being confiscable. The jeep was therefore liable to seizure, and the contrary view was rejected. Case-Laws Central Excise Mon, 22 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45603