TaxTMI 
TaxTMI 
1982 (5) TMI 46
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....ir India-Flight 852 on 8-10-1980 in connection with his marriage to be solemnised in the month of January, 1981. On his arrival in India, his entire baggage was checked and examined by the customs authorities at the Airport and on the same night he boarded Gomti Express and reached Kanpur. On 9-10-1980, the applicant was arrested by the police of P. S. Colonelganj and all his articles in the bagga....
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....s applied to the court on 3-11-1980, that the police authorities be directed to hand over possession of the goods to the customs authorities as the said goods were of foreign origin and as these goods were such as could be confiscated under Section 111, these were liable to seizure under Section 110 of the Customs Act, 1962. By an order dated 1-12-1980, the Metropolitan Magistrate, Kanpur directed....
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....ion of the custom's inspector, they are sought to be transferred from police custody to the custody of Custom's inspector. None of them is an unwilling party. As such the element of unwillingness implied in the case of "seizure" is missing. The goods are still in the custody of the police and have not yet come into possession of the applicant. He, therefore, submits that under Section 110 of the C....
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....tody of an unwilling person in possession of goods that are liable to confiscation. The order passed by the Metropolitan Magistrate, Kanpur was therefore, clearly wrong and without jurisdiction. When the goods were initially seized from the possession of the applicant they had been seized by the police and not by the customs authorities. Thereafter no fresh seizure has taken place. If the goods ha....