Seizure of goods

(1) Where, upon interception or search referred to in section 66, the authorised officer is of the opinion that any goods are being transported in contravention of the provisions of that section, he shall first detain the vehicle or carrier carrying such goods for a period not exceeding forty eight hours and, if the person bringing, importing or receiving such goods fails to furnish particulars in the prescribed form, shall 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 public holiday declared under the Negotiable Instrument Act, 1881 (26 of 1881) shall not be taken into account. (2) Where, upon search of any warehouse or other place referred to in clause (b) of section 66, the authorised officer has reason to believe that any goods transported in contravention of the provisions section 60, have been stored in such warehouse or other place, he shall seize such goods together with container or any other materials used for packing of such goods or, in case such goods are not seized, he may seal such warehouse. (3) If the dealer fails to produce before the authorised officer the document referred to in clause (b) of sub-section (1) of section 67 and fails to satisfy him that the goods found in such warehouse have not been transported in contravention of section 60, 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 and allow him to transport such seized goods upto the godown or warehouse of the transporter in Sikkim, as declared by him, on the express condition 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 69 are 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 69 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.