https://www.taxtmi.com/caselaws?id=46060 A statutory notification under the Central Excise and Salt Act continued to support seizure power until it was superseded, so goods seized in March 1963 were held to be under a subsisting legal authority. The court also treated retention of goods after the Customs Act, 1962 became applicable as governed by the notice-and-extension scheme in Section 110, holding that extension of time for notice did not require a prior hearing and that the right to return of goods was only deferred. In relation to documents, the search was found to be substantially compliant with the Criminal Procedure Code and excise rules, and any irregularity did not justify return where the documents were relevant to pending adjudication. en-us Mon, 31 Aug 1970 00:00:00 +0530 Thu, 15 Jul 2010 15:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46060 A statutory notification under the Central Excise and Salt Act continued to support seizure power until it was superseded, so goods seized in March 1963 were held to be under a subsisting legal authority. The court also treated retention of goods after the Customs Act, 1962 became applicable as governed by the notice-and-extension scheme in Section 110, holding that extension of time for notice did not require a prior hearing and that the right to return of goods was only deferred. In relation to documents, the search was found to be substantially compliant with the Criminal Procedure Code and excise rules, and any irregularity did not justify return where the documents were relevant to pending adjudication. Case-Laws Central Excise Mon, 31 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46060