1987 (12) TMI 37

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....at the Panchnamas dated 21st August, 1987 filed as Annexures 'A' and 'B' whereby the goods of the petitioner were taken away by the Customs Officers may be quashed and the said goods may be ordered to be released. 2. It appears that certain Panchas were called by the Central (Pre-ventive) Branch of Delhi Collectorate to witness the search of the business premises of the petitioner at Nai Sarak,....

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....e respondent, submits that the seizure has been effected by the Panchnamas themselves. 5. Section 110(1) of the Customs Act, 1962 provides as under :- "110.(1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods : Provided that where it is not practicable to seize any such goods, the proper offer may serve on the ow....