NEW CENTRAL JUTE MILLS CO. LTD. versus THE ASSISTANT COLLECTOR OF CENTRAL EXCISE, ALLAHABAD & ORS.

NEW CENTRAL JUTE MILLS CO. LTD. versus THE ASSISTANT COLLECTOR OF CENTRAL EXCISE, ALLAHABAD & ORS.

Section 12 of the Central Excise & Salt Act, 1944 does not confer excessive legislative power on the Central Government; any modifications or alterations permitted are of a minor or incidental character. Section 8(1) of the General Clauses Act enables the Customs Act, 1962 to be read in place of the Sea Customs Act, 1878 in section 12 of the Central Excise Act. The Assistant Collector had relevant material to form belief for search under section 105(1) of the Customs Act, 1962.

Parties
Appellant: New Central Jute Mills Co. Ltd.; Respondents: The Assistant Collector of Central Excise, Allahabad & Ors.
Jurisdiction
India
Judgment Date
08 September 1970
Procedural Posture
Civil Appeal / Appeal by Special Leave From the Judgment and Order Dated May 20, 1969 of the Allahabad High Court in Special Appeal No. 1177 of 1968
Outcome
Appeal dismissed with costs.
Legal Topics
Central Excise & Salt Act—section 12—delegated Legislation, General Clauses Act—section 8(1)—statutory Interpretation, Customs Act, 1962—section 105(1)—search and Seizure Procedures
Taxation Administrative Law Constitutional Law Central Excise & Salt Act—section 12—delegated Legislation General Clauses Act—section 8(1)—statutory Interpretation Customs Act, 1962—section 105(1)—search and Seizure Procedures

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Parties

New Central Jute Mills Co. Ltd.

Appellant

The Assistant Collector of Central Excise, Allahabad & Ors.

Respondents

Procedural Posture

Civil Appeal / Appeal by Special Leave From the Judgment and Order Dated May 20, 1969 of the Allahabad High Court in Special Appeal No. 1177 of 1968

Legal Issues

  1. 1 Whether section 12 of the Central Excise & Salt Act, 1944, is void for excessive delegation?
  2. 2 Whether the Central Government could, under section 12 of the Excise Act, apply section 105 of the Customs Act, 1962 after the Sea Customs Act, 1878 had been repealed?
  3. 3 Whether the Assistant Collector issued the warrants after due application of mind in terms of section 105(1) of the Customs Act, 1962?

Ratio Decidendi

Section 12 of the Central Excise & Salt Act, 1944 does not confer excessive legislative power on the Central Government; any modifications or alterations permitted are of a minor or incidental character. Section 8(1) of the General Clauses Act enables the Customs Act, 1962 to be read in place of the Sea Customs Act, 1878 in section 12 of the Central Excise Act. The Assistant Collector had relevant material to form belief for search under section 105(1) of the Customs Act, 1962.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal is dismissed with costs.