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Jeevaraj and ors. Vs. Collector of Customs and Central Excise, Bangalore and ors. - Court Judgment

LegalCrystal Citation
SubjectCustoms
CourtKarnataka High Court
Decided On
Case NumberWrit Petition Nos. 4614 to 4616 of 1978
Judge
Reported in1984(3)ECC71; 1985(22)ELT44(Kar)
ActsCustoms Act, 1962 - Sections 110, 110(2), 111, 112, 119 and 124
AppellantJeevaraj and ors.
RespondentCollector of Customs and Central Excise, Bangalore and ors.
Excerpt:
.....renders confiscation and levy of penalty illegal--petitioners disclaiming ownership of seized gold at time of search and seizure--whether can claim return of seized gold in writ petition--levy of penalty on relative of offender who was present at time of seizure--no grounds shown for levy of penalty--legality of levy of penalty--quantum of penalty--absence of reasons in order--legality--high court--decision rendered on one enactment--whether can be applied to situation arising under different enactment--constitution of india, article 226--customs act (52 of 1962), sections 110(2), 111(d), 112(b)(i), 119. - karnataka transparency in publicprocurements act, 1999.[k.a. no. 29/2000]. section 9: [anand byareddy, j]tender for establishing state-wide area network - constitution of..........in writ petitions nos. 4614 and 4615 of 1978 were present and in their presence, the said officer seized a bunch of keys. accompanied by those persons, the said officer then proceeded to a residential premises bearing no. 13 situated on v main, 38th cross, v block, jayanagar bangalore-11. on reaching the said place, the said officer in the presence of those persons and the panchas, opened the locks of the said building with the keys of earlier seized by him. after that, the said officer searched and seized 6,000 tolas of gold kept in a steel almirah found in the said building. 2. from 22-4-1969 and onwards the gold and other articles seized continued to be in possession of the authorities. but, on 3-10-1969 the collector of central excise, bangalore (hereinafter referred to as.....
Judgment:
ORDER

1. On 22-4-1969 the proper officer authorised by the Customs Act, 1962 (Central Act No. 52 of 1962) (hereinafter referred to as the Act) searched non-residential premises bearing No. 86/16 Chowdeshwari Temple Street, Bangalore City at which place certain business was carried on under the name and style of 'B'. Vimal & Co.' While the search and seizure at that place was in progress, the petitioners in Writ Petitions Nos. 4614 and 4615 of 1978 were present and in their presence, the said officer seized a bunch of keys. Accompanied by those persons, the said officer then proceeded to a residential premises bearing No. 13 situated on V Main, 38th Cross, V Block, Jayanagar Bangalore-11. On reaching the said place, the said officer in the presence of those persons and the panchas, opened the locks of the said building with the keys of earlier seized by him. After that, the said Officer searched and seized 6,000 tolas of gold kept in a steel almirah found in the said building.

2. From 22-4-1969 and onwards the gold and other articles seized continued to be in possession of the authorities. But, on 3-10-1969 the Collector of Central Excise, Bangalore (hereinafter referred to as the Collector) made and order under the proviso to sub-section (2) of Section 110 of the Act granting extension. The said order that in material reads thus :

'C. No. VIII/10/23/69 Cus. OR/16/69, dated 3-10-1969.


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