Revenue—Customs and excise—searching of premises—Power to—Prerequisites
for the issuance of search warrant by magistrate under section 42 (1) of N.R.C.D.
114—Issuance discretionary—Whether goods not falling under categories specified
in section 42 (1) subject to search—Whether Border Guards justified in entering
house, searching and seizing goods where large quantities of goods kept in a house—
Customs and Excise Decree, 1972 (N.R.C.D. 114), s. 42 (1).
Revenue—Customs and excise—Smuggling—Whether merely keeping large
quantities of goods in house per se an intention to export or smuggle them out of the
country—Such intention to be manifest—Keeping large quantities of goods in house
not amounting even to preparation to commit crime.
Revenue—Customs and excise—Forfeiture—Types of goods liable to forfeiture—
Seized goods not restricted or prohibited within meaning of N. R. C. D. 114, s. 275—
Plaintiffs not guilty of any offence under section 49 (1) or any other provisions of
N.R.C.D. 114—Whether goods of plaintiffs liable