The Customs Act, Sections 162 and 163 of the Customs Act, 1969 provided for the search and seizure of the goods. Subsequently, under section 162, the Customs Act did not satisfy any authority which was not approved by the Customs Officer. ? The basis for believing that the goods are liable to be confiscated, or that the items may be evidence of any action under the Act, were concealed or concealed anywhere within the confines of their jurisdiction. Was not followed, the search and seizure was declared illegal and without jurisdiction
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