1974 (8) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s in an excisable item and the manufacturer is liable to pay excise duty on such manufacture. The petitioner's mill pays excise duty on it. On 15.12 ]972 the authorities of the Central Excise Department searched the factory of one Tota Ram which adjoins the factory of the petitioner and recovered a quantity of 2424.5 kg. of copper alloys (Trimmed, untrimmed and charged) for which Tota Ram could not produce any document relating to the payment of excise duty. The goods were accordingly seized and left in his custody. It appears that during the investigation proceedings some statements were made connecting the manufacture of a part of the goods seized with the petitioner's Factory. A search was thereafter made of the petitioner's Factory on 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e seized : Provided that the aforesaid period of six months may, on sufficient cause being shown be extended by the Collector of customs for a period not exceeding? six months. (3) The proper officer may seize any documents or things which in his opinion, will be useful for~ or relevant to, any p proceeding under this Act. (4) The person from whose custody any documents are seized under subsection (3) shall be entitled to make copies thereof or take extract therefrom in the presence of an Officer of customs. The Section applies to goods. Goods have been defined in sub clause (2) of section 2 of the Act as follows:- "(2) Goods, includes - (a) Vessles, aircrafts and vehicles; (b) stores; (c) baggage; (d) currency and negotiable instrume....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y can he confiscated. No adjudication has been made in this case so far by the department establishing that any provision, or any rule has been contravened with intent to evade payment of duty. This will be established in the adjudication proceedings. Until then it does not seem permissible under this rule to put this provision into effect for the purposes of seizing goods which are not liable to seizure under the provisions of~ section 110 of the Customs Act. It will be open to the Department to proceed on with the adjudication proceedings and in case they find the petitioner guilty of evasion of excise duty they would take such action as is permissible under law. At this stage it appears that the seizure of the plant including the machine....