Page 43 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] SEARCHES, SEIZURE AND ARREST UNDER CUSTOMS ACT A167

Provided that where it is not practicable to remove, transport, store or
take physical possession of the seized goods for any reason, the proper officer
may give custody of the seized goods to the owner of the goods or the benefi-
cial owner or any person holding himself out to be the importer, or any other
person from whose custody such goods have been seized, on execution of an
undertaking by such person that he shall not remove, part with, or otherwise
deal with the goods except with the previous permission of such officer :
Provided further that where it is not practicable to seize any such goods,
the proper officer may serve an order on the owner of the goods or the bene-
ficial owner or any person holding himself out to be importer, or any other
person from whose custody such goods have been found, directing that such
person shall not remove, part with, or otherwise deal with such goods except
with the previous permission of such officer.
(1A) The Central Government may, having regard to the perishable or haz-
ardous nature of any goods, depreciation in the value of the goods with the
passage of time, constraints of storage space for the goods or any other rele-
vant considerations, by notification in the Official Gazette, specify the goods
or class of goods which shall, as soon as may be after its seizure under sub-
section (1), be disposed of by the proper officer in such manner as the Central
Government may, from time to time, determine after following the procedure
hereinafter specified.
(1B) Where any goods, being goods specified under sub-section (1A), have
been seized by a proper officer under sub-section (1), he shall prepare an in-
ventory of such goods containing such details relating to their description,
quality, quantity, mark, numbers, country of origin and other particulars as
the proper officer may consider relevant to the identity of the goods in any
proceedings under this Act and shall make an application to a Magistrate for
the purpose of -
(a) certifying the correctness of the inventory so prepared; or
(b) taking, in the presence of the Magistrate, photographs of such
goods, and certifying such photographs as true; or
(c) allowing to draw representative samples of such goods, in the
presence of the Magistrate, and certifying the correctness of
any list of samples so drawn.
(1C) Where an application is made under sub-section (1B), the Magistrate
shall, as soon as may be, allow the application.
(2) Where any goods are seized under sub-section (1) and no notice in re-
spect 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 Principal Commissioner of Customs or Commissioner
of Customs may, for reasons to be recorded in writing, extend such period to
a further period not exceeding six months and inform the person from whom
such goods were seized before the expiry of the period so specified :
Provided further that where any order for provisional release of the
seized goods has been passed under section 110A, the specified period of six
months shall not apply.
(3) The proper officer may seize any documents or things which, in his
opinion, will be useful for, or relevant to, any proceeding under this Act.
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