Section 110 of the Customs Act, 1962 allows proper officers to seize goods liable for confiscation. The...

Section 110 of the Customs Act, 1962 allows proper officers to seize goods liable for confiscation. The Supreme Court in Indru Ramchand Bharvani v. Union of India held that courts should not interfere with fact-finding bodies' conclusions based on preponderance of evidence, unless unreasonable. The preventive wing of customs has jurisdiction to seize goods from domestic cargo complexes, as preventive officers have overall jurisdiction to prevent smuggling under the Customs Act and relevant manuals. Notifications issued u/s 4(1) for administrative convenience should be interpreted to give effect to their purpose, without hair-splitting exercises by courts. Consequently, the seizure by the preventive department was valid, and the High Court order setting it aside was incorrect. The appeal is allowed. .....

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