70. Seizure of goods

(1) Where, upon interception or search referred to in clause (a), or clause (c) of section 69, the Commissioner, an Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, has reason to believe that any goods are being transported in contravention of the provisions of section 68 or section 73, he shall first detain the vehicle carrying such goods for a period not exceeding forty eight hours and, if the person bringing, importing or receiving such goods fails to furnish such particulars in such form or such as may be prescribed under section 68 or section 73 shall thereafter seize such goods together with any container or other materials for the packing of such goods;

PROVIDED that in computing the period of detention not exceeding forty-eight hours, Sunday or a public holiday declared under the Negotiable Instruments Act, 1881 (26 of 1881), shall be excluded.

(2) Where, upon search of any warehouse or any other place referred to in clause (b) of section 69, the Commissioner, the Additional Commissioner, or the person appointed under sub-section (1) of section 3 to assist the Commissioner, has reason to believe that any goods, transported in contravention of the provisions of section 68, has 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 such authority may, at the option, in writing, of the person from whom the seizure of goods is made under this sub-section, give custody of such seized goods to such person on the express condition that he shall keep such seized goods in the warehouse, or at any other place, referred to in clause (b) of section 69, 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 71 is concluded;

PROVIDED FURTHER that the authority referred to in this sub-section may take physical possession of such seized goods from the custody of such persons even before the conclusion of the proceedings under section 71 where such person communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of thirty days from the date of giving of custody of such goods to him;

(3) If the dealer fails to produce before the Commissioner or any person appointed under sub-section (1) of section 3 to assist him the document referred to in clause (ii) of sub-section (1) of section 69A and fails to satisfy him that the goods found in such warehouse have not been transported in contravention of section 68, he shall, for reasons to be recorded in writing, seize the goods and grant a receipt specifying the items of goods so seized.

(4) Where the authority referred to in sub-section (1) seizes any goods under that sub-section, it may, at the option of any transporter, in writing, give custody of such seized goods to him in the manner prescribed, and allow him to transport such seized goods up to the godown or warehouse of the transporter in West Bengal as declared by him, on the express conditions that such transporter shall keep such seized goods in the said godown or warehouse and that he shall not deliver such seized goods to 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 71 is concluded ;

PROVIDED that the authority referred to in sub-section (1) may take physical possession of such seized goods from the custody of the transporter even before the conclusion of the proceedings under section 71 where such transporter communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of thirty days from the date of storing of such seized goods in his godown or warehouse.