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TMI Blog1984 (11) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e fourth writ petition some goods have been seized and the prayer is that those goods may be directed to be returned and the respondents may be restrained from imposing any Excise Duty on the petitioner. A perusal of the notices to show cause indicates that the case of the respondents is that the petitioners have been manufacturing excisable commodities valued at crores of rupees and have been selling the same without payment of excise duty. The books of accounts which have been seized are apparently being retained as evidence to substantiate the aforesaid case of the respondents and to facilitate the proceedings for levy of excise duty. As regards the notices issued to the petitioners to show cause as to why excise duty may not be levied o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized : Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the Collector of Customs for a period not exceeding six months. (3) The proper officer may sieze any documents or things which, in his opinion, will be useful for, or relevant to, any proceedings under this Act. (4) The person from whose custody any documents are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not subservient to the power exercisable by the proper officer under sub-section (1) of Section 110 of the Act. Purpose of the two sections is different and in our opinion, documents or things can be seized under sub-section (3) of Section 110 of the Customs Act, even in those cases where there may be no seizure of goods on the ground that those goods are liable to confiscation. In other words, the seizure of goods on the ground that the proper officer has reason to believe that such goods are liable to confiscation as contemplated by the provisions of sub-section (1) of Section 110 cannot be read as a condition precedent to the exercise of power of seizure of documents under subsection (3) thereof. 6. It was then urged by the counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lack of power of seizure of account books under the Central Excises and Salt Act, 1944. 8. Apart from what has been stated above, there is yet another ground on the basis of which, we are of the opinion that it is not a fit case to interfere under Article 226 of the Constitution of India. Here the petitioners have been required to show cause, as already stated above. The proper course for the petitioners is to satisfy the authorities that no excise duty is payable by them. It they succeed in satisfying the authorities in this behalf, the goods as well as the account books which have been seized shall automatically be released and returned to the petitioners. 9. Before parting with these cases we may point out that Shri R.S. Dhawan, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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