June 8, 2005

Wednesday

Rabi-us-Sani 30, 1426

          

            

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SEARCHES, ARRESTS AND SEIZURES

25. Searches and arrests how to be made.–

All searches or arrests made under this Act or any rules made thereunder and all arrests made under this Act shall be carried out in accordance with the relevant provisions of the Code of Criminal Procedure, 1898 (V of 1898).

26. Power to seize.–

(1)     The counterfeited cigarettes or cigarettes which have been manufactured unlawfully or on which duty has not been paid as required under this Act and rules made thereunder, shall be liable to seizure besides the conveyance which has been used for the movement, carriage or transportation of such cigarettes.

            (2)        For the purpose of this section, ‘conveyance’ shall include all of its fixtures, fittings and accessories etc.

27.Confiscation of cigarettes.–

(1) The cigarettes seized for the reasons of counterfeiting shall be liable to outright confiscation and shall be destroyed in the manner prescribed in sub-section (10) of section 19.

            (2)        In case of cigarettes seized on account of evasion of duty, the owner shall be given an option to pay penalties and fines as provided under section 19 and meet other obligations as provided under other relevant provisions of the Act and rules made thereunder, for release of such cigarettes in lieu of confiscation provided that if such release is not claimed or availed, no reduction or abatement in respect of amounts of duty, penalties and fine shall be admissible in case such cigarettes are auctioned.

            (3)        In case confiscated cigarettes are rendered unfit for human consumption or become otherwise unfit for sale, the Collector may allow destruction of such cigarettes in such manner as he may deem appropriate.

 28. Power to release seized conveyance.–          

 (1)        Where any conveyance is seized which is liable to confiscation, the adjudicating authority may, subject to such conditions as may be prescribed, order its release pending adjudication of the case and on  furnishing a guarantee by the owner of the seized conveyance, from a scheduled bank valid for at least one year equal to the value of such conveyance.

            (2)        In respect of cases pending before the Special Judge, release of conveyance under sub-section (1) shall not be allowed without prior permission of the Special Judge.