Seizure of goods

76. (1) Where, upon interception or search referred to in clause (a), or clause (c), of section 74, the Commissioner, the Special Commissioner, the Additional Commissioner, or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, has reason to believe that any goods are being transported in contravention of the provisions of section 73, of section 81, he shall first detain the vehicle carrying such goods for the period not exceeding forty-eight hours and, if the person bringing, importing of receiving or carrying such goods fails to furnish such particulars in such form, or such documents, as may be prescribed under section 73, or section 81, shall thereafter seize such goods together with any container or other materials for the packing of such goods:

Provided that in completing the period of detention not exceeding fortyeight hours, Sunday or a public holiday declared under the Negotiable Instruments Act, 1881, shall be excluded:

Provided further that 2[the authority referred to in this sub-section] may, at the option of the transporter, carrier or transporting agent from whom the goods are seized, in writing, this custody of such seized goods to him in the manner prescribed, and allow him to transport such seized goods up to the warehouse, of such transporter, carrier or transporting agent, in West Bengal as declared by him, on the express conditions that such transporter, carrier or transporting agent, shall keep such seized goods in the said warehouse and that he shall not delivered such seized goods to any person including the consignee or owner of such seized goods so transported by him before the proceedings, if any, initiated against the consignee or owner of such seized goods under section 77 is concluded:

Provided also that 3[such authority] may take physical possession of such seized goods from the custody of such transporter, carrier or transporting agent, even before the conclusion of the proceedings under section 77 where such transporter, carrier or transporting agent, communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of sixty days from the date of storing of such seized goods in his warehouse.

(2) Where, upon search of any warehouse or any other place referred to in clause (b) of section 74, the Commissioner, the Special Commissioner, the Additional Commissioner or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, has reason to believe that any goods transported in contravention of the provision of section 73, have been stored in such warehouse or other place, he shall seize such goods together with container or any other materials for the packing of such goods or in case such goods are not seized, he may seal such warehouse:

Provided that the authority referred to in this sub-section may, at the option, in writing, of the person from whom the seizure of goods is made under this sub-section, gave custody of such seized goods to such person on the express conditions that he shall keep such seized goods in the warehouse, or at any other place, referred to in clause (b) of section 74, where the seizure has been made, and that he shall not dispose of such seized goods in any manner before the proceedings, if any, initiated in respect of such seized goods under section 77 is concluded:

Provided further that such authority may take physical possession of such seized goods from the custody of such person even before the conclusion of the proceedings under section 77 where such person communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of sixty days from the date of giving of custody of such goods to him.

(3) If the dealer fails to produce before the authority referred to in subsection (1) of section 75, the documents referred to in clause (b) of sub-section (1) of section 75 and fails to satisfy him that the goods found in such warehouse have not been transported in contravention of section 73, such authority shall, for reasons to be recorded in writing, seize the goods and grant a receipt specifying the items of goods so seized.