EXCISE AND SALT ACT, 1944 (I OF 1944)

Section—37

Punishment for violation of the provisions of the Act

The Excise and Salt Act, 1944 and the rules framed thereunder do not authorise the police to seize manually manufactured cigarettes (Bins) on obtaining license under the said Act on the suspicion that those were being marketed by evading payment of necessary leviable excise duty as being without the requisite band-rolls thereon. The police also have no authority to arrest and prosecute any person directly for the alleged violation of the provisions of the Excise and Salt Act for alleged evasion of excise duties. The police can only act in aid of the excise authority when called upon by the former to do so. The seizure of the
bins in question and arrest of the accused persons and initiation of the impugned proceeding by lodging an FIR by the police are acts not authorised by law and the same amount to an abuse of the process of the Court and as such the impugned proceeding is liable to be quashed.

Md. Idris Miah alias Idris Ali and others Vs. The State and others, 18BLD(HCD)54

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