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TMI Blog1977 (10) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs authorities have made any order with which the Magistrate's order is inconsistent. We therefore allow the appeal and set aside the order of confiscation passed by the Magistrate and affirmed by the High Court. - 191 of 1977 - - - Dated:- 13-10-1977 - A.C. Gupta and S.Murtaza Fazal Ali, JJ. [Judgment per : Gupta, J.]. - This appeal is by special leave, from a judgment of the Calcutta High Court. This Court in granting special leave limited the appeal to only one ground, whether the trial court had power to order confiscation of the goods found in appellant's possession while convicting him under Section 135 of the Customs Act. 2. The facts relevant for the purpose of the appeal are these. The appellant is a foreigner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Clause(u) of Section 11(2) is the prevention of the contravention of any law for the time being in force. Section 111 of the Customs Act lists the various goods brought in from any place outside India which "shall be liable to confiscation". Clause(d) of the Section mentions inter alia goods which are imported contrary to any prohibition imposed by or under the Customs Act or any other law for the time being in force. Section 135 of the Customs Act provides the punishment for fraudulent evasion of duty or prohibition imposed in relation to any goods under the Customs Act or any other law for the time being in force, and also for acquiring possession or in any way dealing with goods which the person concerned knows are liable to confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcluded by the special provisions for confiscation of goods contained in Chapter XIV of the Customs Act, 1962, Chapter XIV of the Customs Act which includes Section 111 to Section 127 deals with confiscation of goods and conveyances and imposition of penalties. We have already referred to Section 111 under which goods improperly imported shall be liable to confiscation. Section 112 provides for penalty for improper importation of goods. Such confiscation or penalty is adjudged under Section 122. Section 124 states that no order confiscating any goods or imposing any penalty on any person shall be made except on notice to the person concerned and only after giving him an opportunity of making a representation and also an opportunity of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 452(1) of the Criminal P.C. is necessary where the property remains to be disposed of by the court after the inquiry or trial is over. In the present case it appears that the foreign currency seized from the appellant was not produced before the Magistrate and was not in the custody of control of the court when the order of confiscation was made. There was thus no necessity or occasion for the court to make an order for disposal of any property; the order of the Magistrate that the goods involved in the case are confiscated "if not already confiscated" clearly shows that he was not aware what had happened to the goods which were in the control of the Customs authorities. It is true that the foreign currency seized from the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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