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Issues:
1. Confiscation of currency by Central Excise Department 2. Allegations of maltreatment by Departmental Officials 3. Legal provisions under Customs Act, 1962 4. Conditions necessary for seizure and confiscation of goods 5. Judicial interpretation of Section 121 of the Customs Act Analysis: 1. The case involved the confiscation of Indian currency amounting to Rs. 60,000 from the Petitioner by officials of the Central Excise Department. The Petitioner claimed that the currency was seized without proper grounds and that he was subjected to maltreatment during the process. The Collector, after an inquiry, directed the confiscation of the currency based on the presumption of contravention of Customs Act provisions. 2. The Petitioner alleged maltreatment by the Departmental Officials and raised complaints about the treatment received. However, the Collector found these contentions to be unsustainable and considered the complaint of maltreatment as an afterthought. The Collector did not impose any penalty on the Petitioner due to lack of conclusive evidence linking him to smuggling activities. 3. The legal provisions under the Customs Act, 1962, specifically Section 121, were invoked in the case. The Collector relied on Section 111(d) of the Customs Act for the confiscation of the currency, citing it as proceeds of smuggled goods. The Court analyzed the application of Section 121 in conjunction with Section 105 of the Act to determine the legality of the seizure and confiscation. 4. The Court emphasized the conditions necessary for the seizure and confiscation of goods under the Customs Act. Referring to a previous judgment, the Court outlined three essential conditions for the exercise of such power: reasonable belief of goods liable for confiscation, presence of such goods in a concealed location, and authorization for search. The Court held that in the absence of a valid foundation for the exercise of power, the seizure would be deemed illegal. 5. The judgment delved into a judicial interpretation of Section 121 of the Customs Act, highlighting the importance of meeting the prerequisites for seizure and confiscation actions. The Court ruled in favor of the Petitioner, noting the lack of acceptable proof for the suspicions held by the Departmental Officials and the absence of a valid basis for the seizure. The Court allowed the Writ Petition, emphasizing the need for adherence to legal requirements in such cases.
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