1982 (8) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , preferred by the Assistant Collector of Central Excise, Salem, Integrated Divisional Office, Salem, against the order of the learned Sub-Divisional Judicial Magistrate, Sankari in C. C. 367 of 1978 directing the return of M.Os. 4 to 9 and 14 to the first accused, respondent herein. 2. The prosecution was laid by the Assistant Collector Excise, alleging that the respondent herein, viz. first acc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d Magistrate erred in directing the return of properties when the aforesaid mentioned items had been confiscated by the Excise Department in adjudication proceedings. It is also urged that the order of the lower court is contrary to the Bench judgment of our High Court reported in Collector of Customs v. Kisrilal, 1977 L.W. Cr. 72, wherein it is stated that when the goods had been validly confisca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X