2021 PTD 764

Case Laws / Head Notes / Paras

Power to issue search warrant---Power to search and arrest without warrant-Detention of seized goods where search and seizure were legally defective---Scope---Question before High Court was whether power to search and arrest without warrant under S.163 of Customs Act, 1969 was an exception to S.162 of the Act, or was an alternative thereof---Held, that S.163 of Customs Act, 1969 was not an alternative to S.162 of Customs Act, 1969 and S.163 was to be read in conjunction with S.162---Section 162 of Customs Act, 1969 may only be dispensed with in the statutorily stipulated circumstances---While law placed initial evidential and tactical  burden on person in possession of goods, however, such person only needed to show evidence to prima facie discharge his burden to demonstrate legality ...