The provisions of the Customs Act, 1962 relating to the seizure and confiscation of goods and conveyances used in smuggling activities must be strictly followed by the customs authorities.

R. N. AGGARWAL, J.

( 1 ) THE relevant facts tor the decision of this revision petition are these : on 7th March 1978 the police intercepted a car bearing registration No. UPI 3031 carrying cloth worth about Rs. 50,000. Mukhtiar Singh, Sagar Singh and Tara Chand who were in the car were arrested; 4th person who was identified as Tarlok Singh driver ran away. During investigation the police found that the cloth had been illegally imported from Triveni Bazar. Nepal. The customs authorities were informed of the alleged seizure.

( 2 ) ON 15th March 1978 Mr. M. R. Kathuria, Custom. , Inspector (Preventive) made an application to the Magistrate that the accused are reasonably believed to have committed an offence punishable under section 135 of the Customs Act, 1962 (briefly the Act") and that the clothes and the car are liable to be seized under the Act and prayed that the police be directed to hand over the goods alongwith the car to the customs authorities for necessary action. The Magistrate called the report of the S. H. O. Karol Bagh and made an order for handing over the goods and the car to the customs authorities, A few days thereafter Tarlok Singh made an application for the release of the Car No. UPI 3031 to him on superdari. This request was opposed by the customs authorities. The learned Magistrate after hearing the parties dismissed the application of Tarlok Singh. Against the aforesaid order, Tarlok Singh has come in revision.

( 3 ) TO appreciate the legal controversy involved in the petition it will be useful to set out the relevant provisions of the Act. The relevant provisions read as follows :

"110. SEIZURE OF GOODS, DOCUMENTS AND THINGS. (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: Provided that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that 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. *** *** *** 115. CONFISCATION OF CONVEYANCES (1) *** *** *** (2) Any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods shall be liable to confiscation, unless the owner of the conveyance or animal proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance or animal and that each of them had taken all such precautions against such use as are for the time being specified in the rules : Provided that where any such conveyance is used for the carriage of goods of passengers for hire, the owner of any conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine not exceeding the market price of the goods which are sought to be smuggled or the smuggled goods, as the case may be. *** *** *** 124. ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC.-No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein; and (c) is given a reasonable opportunity of being heard in the ma

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