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 (8 of 1878)1 shall, subject to the provisions of section 13 of this Act, apply in respect of drugs 2[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 3[Commissioner of Customs] and other officers of Customs, shall have the same powers in respect of such drugs 4[and cosmetics] as they have for the time being in respect of such goods as aforesaid.
5[(2) Without prejudice to the provisions of sub-section (1), the 6[Commissioner of Customs] 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 7[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 7[or cosmetic] found therein to the Central Drugs Laboratory.]
(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.
1. Now see the Customs Act, 1962 (52 of 1962).
2. Ins. by Act 21 of 1962, sec. 9 (w.e.f. 27-7-1964).
3. Subs. by Act 22 of 1995, sec. 83, for “Customs Collector” (w.e.f. 26-5-1995).
4. Ins. by Act 21 of 1962, sec. 9 (w.e.f. 27-7-1964).
5. Subs. by Act 11 of 1955, sec. 6, for sub-section (2) (w.e.f. 15-4-1955).
6. Subs. by Act 22 of 1995, sec. 83, for “Customs Collector” (w.e.f. 26-5-1995).
7. Ins. by Act 21 of 1962, sec. 9 (w.e.f. 27-7-1964).