Understanding 'seizure' with respect to jurisdiction under the Customs Act, 1962.

Jurisdiction in customs seizure: police interceptions outside customs station amount to town seizure and invalidate statutory seizure.

Jurisdiction under the Customs Act depends on action by competent customs officers at the designated customs station; interceptions and initial custody by police constitute a town seizure, failing the statutory prerequisites for a valid customs seizure. The revenue bears the onus to prove goods are smuggled and that territorial and procedural jurisdictional requirements were satisfied before a seizure can be validly treated as a customs action.