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Issues:
1. Seizure of goods under the Customs Act, 1962 and return of the car pending adjudication. 2. Legal authority for seizure under section 110(1) of the Act. 3. Applicability of previous court judgments to the current case. 4. Contention regarding the car being used for a wedding and potential loss to the owner. Analysis: 1. The case involves the seizure of cloth worth Rs. 50,000 from a car, suspected to be illegally imported, leading to the arrest of individuals. The Customs Inspector applied for seizure under section 135 of the Customs Act, 1962, and the Magistrate ordered the goods and car to be handed over to customs authorities. A subsequent application for the release of the car was opposed, and the Magistrate dismissed it, prompting a revision petition. The legal controversy arises from the provisions of the Act regarding the seizure of goods and the return of the car pending adjudication under section 124. 2. The petitioner argued that the car, not being dutiable goods, should be returned on superdari pending proceedings under section 124. However, the court disagreed, emphasizing that the Act defines 'goods' broadly to include vehicles like the car used in transporting smuggled goods. The scheme of the Act allows for the seizure of conveyances involved in smuggling, subject to the procedures outlined in sections 110 and 124. The court referenced a previous judgment to support the authority of customs officers to seize goods under the Act. 3. Previous court judgments cited by the petitioner were deemed inapplicable to the current case. The court distinguished the facts and legal principles of those cases from the present scenario, emphasizing the specific provisions and context of the Customs Act in the matter at hand. 4. The petitioner's argument that the car was intended for a wedding and returning it would prevent its deterioration was dismissed by the court. The court highlighted the stringent measures in the Act to combat smuggling, emphasizing the legal obligation for customs authorities to initiate confiscation proceedings within six months of seizure. The potential loss to the owner was not considered sufficient grounds for returning the car pending adjudication. In conclusion, the court found no merit in the petition and dismissed it, upholding the seizure of the car under the Customs Act and rejecting the request for its release on superdari.
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