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11. Application of law
relating to sea customs and powers of Customs Officers. �
(1) The Law for the time being in force relating
to sea customs and to goods, the import of which is prohibited by section 18 of
the Sea Customs Act, 1878 (Note: Now see the Customs Act, 1962.) shall,
subject to the provisions of section 13 of this Act, apply in respect of drugs
[(Note: Ins. by Act 21 of1962, sec.9 (w.e.f. 27-7-1964)) and cosmetics] the
import of which is prohibited under this Chapter, and officers of Customs and
officers empowered under that Act to perform the duties imposed thereby on a
Customs Collector and other officers of Customs, shall have the same powers in
respect of such drugs [(Note: Ins. by Act 21 of 1962, sec.9 (w.e.f. 27-7-1964))
and cosmetics] as they have for the time being in respect of such goods as
aforesaid.
[(2)(Note: Subs. by Act 11 of
1955, sec.6, for sub-section (2)) Without prejudice to the provisions
of sub-section (1), the Customs Collector or any officer of the Government
authorised by the Central Government in this behalf, may detain any imported
package which he suspects to contain any drug [(Note: Ins. by Act 21 of 1962,
sec.9 (w.e.f. 27-7-1964)) or cosmetic] the import of which is prohibited under
this Chapter and shall forthwith report such detention to the Drugs Controller,
India, and if necessary, forward the package or sample of any suspected drug [
(Note: Ins. by Act 21 of 1962, sec.9 (w.e.f. 27-7-1964)) or cosmetic] found
therein to the Central Drugs Laboratory.]
COMMENTS
(i) The tainted goods may be
confiscated without proceeding personally against any person and without coming
to a finding as to who was the smuggler; Shermal Jain v. Collector of Central
Excise, AIR 1956 Cal 621.
(ii) Mere unlawful possession of
prohibited goods does not lead to conclusion that the goods had been imported
unlawfully. Onus is on the custom authorities to prove the breach of prohibition
order; Kanungo & Co. v. Collector of Customs, AIR 1965 Cal 248: (1965) 1 Cri LJ
547.
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