The Inland Customs Act 1875, 8 of 1875, (Rep., Act 12 of 1882) · 1V — .-OF OFFBNCES AGAINST THE INLAND CUSTOMS REVENUE.

Section 14. All salt, sugar, or saltpetre in respect of which Confiscation any offence mentioned in section elev

Repealed or not in force · As amended up to 2026-08

14. All salt, sugar, or saltpetre in respect of which Confiscation any offence mentioned in section eleven lias been ~ f " r f i c l e ~ `in` re.poct ot' committed, together with the vessels, packages, or whicl, coverings in which such salt, sugar, or saltpetre is committed. contained, and the animals and conveyances used in carrying it, shall bc liable to confiscation. When thc article seized exceeds five sers in weight, the Commissioner of the Division may, if satisfied on the report of any customs-officer, or on such enquiiy as he deems fit to make, that such offence has been committed, dcclarc such article to be confiscated, or impose such lesser penalty in lieu of confiscation as to him may seem fit. If the quantity seized does not exceed five sers, the Collector shall possess the same powers in regard to its disposal which by this section are conferred on (Ilommissioners of Division in regard `to` quantities exceeding ~ ~ ~ i `P` " , ~ d [ ACT VIIF Inland Custonzs. exceeding five sers, and may also confiscate the vessel, package or covering in which such article is cantained. Whenever a Commissioner of Division declares under this section any article to be confiscated, he may also declase to be confiscated any vessel, package or covering in which such article is contained, and any animal or conveyance used in cairying it. Power to 15. The Governor General ih Council may from tional levy addi- duty addi- duty duty time to time by rule direct that any customs-officer as a penalty. not inferior in rank to a Sub-Assistant Patrol, if satisfied in such manner as such rule may prescribe that any offence mentioned or referred to in section eleven has been committed in respect of any dutiable article, shall, instead of preferring a omplaint before a, Magistrate or instituting proceedings with a view to confiscation, impose as a penalty an additional duty on such article not exceeding the duty paid or leviable thereon under chapter I1 of this Act. Power to levy addi- duty tional levy addi- duty addi- duty duty The imposition of every such penalty shall be at once reported, if the article in respect of which the offence has been committed exceeds five sers, to the Commissioner of Division, and if such article does not exceed five sers, to the Collector, and shall require the sanction of the Commissioner or Collector to whom it is so reported. Pnnishment 16. All zamind&rs and other proprietors of land for mnnivor their agents, who wilfully connive at any offence ance at offences men-[mentioned or referred to in section eleven, shall for ] tioned in every such offence %e punishable by 'any Magis1tra;te SCotion exercising powers not less than those of a Magistrate of the second class, with fine not .exceeding five hundred rupees, or with imprisonment far a term not exceeding six months, or with both. Pnnishment for mnnivance at offences mentioned in SCotion Power to `17.` Any customs-officer may stop and det;ain hn;y detain susperson whom he has reasollable ground to suspect of pected person alld to seize being liable to punishment under this Act ; goods liable to confiscaand tion. 10 and 1875. ] Pizland Customs. \ and may seize any salt or sugar in respect of which there is reasonable ground to believe that any offence mentioned or seferred to in section eleven has been committed or that any duty is payable, together with the vessels, packages or coverings in which such salt or sugar is contained, and the animals and conveyances used in carrying it. 18. Any customs-officer may arrest any person Power to whom he has reasonable ground to suspect of having arrest. committed any such offence as last aforesaid. 19. Whenever any customs-officer not inferior in Powerto rank to a Sub-Assistant Patrol, has reason to believe : ~ that salt or saltpetre is being unlawfully manufac- of illicit matured, refined or stored, nufacture. such officer shall first record in writing (so far as may be practicable), (a) the name, residence and calling of the informant (if any), (6) the locality and description of the house, boat or place where the officer believes the salt or saltpetre is being manufactured, refined or stored, (c) the name of the person for or by whom the salt or saltpetre is manufactured, refined or stored, and (d) the supposed quantity and description of the salt or saltpetre, with the grounds of believing the same to be unlawfully manufactured, refined or stored, and may then summon in ,wPitiing the officer in charge of the police-station within whose jurisdiction the house, boat or place to be searched is situate to attend him ; and may then, between sunrise and sunset (but always in the presence of an officer of police not inferior in rank to a head constable), enter and search any house, boat or place in which there is reason to believe that salt or saltpetre is being so manufactured, refined or stored, and, in case of resistance, may break open any door, and force and remove any other obstacle to such entry, and may seize and carry away all salt and saltpetre so unlawfully inan~dactured, refined or stored, and all materials used in the manufacture or refinement of such sa1.t or saltpetre, ~ ~ ~ and 11 Imlamd Customs. F;~.ilure of police-officer to attend. Report of arrest, seizure or search. [ `ACT` VIII and may also arrest the occupier of the said house, boat or place, together with all persons concerned in the manufacture or refinement or storing of such salt or saltpetre, or in the concealing thereof. If the place so entered is an apartment in the actual occupaiicy of a woman, who, according to the customs of the country, does not appear in public, the officer entering the same shall be guided by the rules prescribed in the Code of Criminal Procedure, section 384. Before conducting a search under this section, the officer conducting it shall call upon two 01- more respectable inhabitants (if any) of the locality in which tlie house, boat or place to be searched is situate, to attend and witness the search, and tlie search shall be made in the presence of such inliabitants (if any), and also (if practicable) of the occupant of the house, boat or place searched. Whenever it is necessary to cause a woman to be searched, the search sliall be conducted with strict regard to the habits and customs of tlie country.

Source: India Code