Sidheshwar Narayan, J. - (1.) This appeal is directed against the judgment and order dated April 25, 1997 passed by a Single Bench of this Court in a Writ Petition being C.O. No. 19940(W) of 1996. The writ in the nature of certiorari was directed to be issued to quash the impugned order of seizure made by the Customs authorities. The Customs authorities have, therefore, come up with the present appeal.
(2.) As per a seizure list bearing number S/C. No. EXP/CA/DHN/ BSF/96 dated 8.12.1996, 64 quintals of Black Papers contained in 127 bags valued at Rs. 5,12,000/- were seized by the Customs authorities under section 110 of the Customs Act, 1962 on the assertion that those were liable for confiscation under section 113 of the said Act. The seizure was made from the godown of M/s. Bengal Trading Anup Nagar, Dhulivao within District Murshidabad (W.B.), which was a partnership Firm. The partners of the said Firm challenged the seizure under Article 226 of the Constitution of India through a writ petition wherein the Customs authorities as well as the personnel of the Border Security Force filed their respective affidavit-in-opposition. Upon the writ having succeeded, the Customs authorities have filed the instant appeal.
(3.) Obviously, the matter centres around the exercise of authority by the Customs officials under section 110(1) of the Customs Act, 1962 which needs to be placed as hereunder : Section 110(1) - Seizure of goods, documents & 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, xxx xxx xxx;