GIAN CHAND AND OTHERS vs THE STATE OF PUNJAB.

The Supreme Court held that the possession of goods by customs authorities under Section 180 of the Sea Customs Act, 1878, does not constitute a seizure under the Act as defined in Section 178A. The Court clarified that a seizure implies a deprivation of possession contrary to the owner's wishes, and since the police had initially seized the gold, the subsequent transfer to customs did not amount to a fresh seizure. Consequently, the burden of proof under Section 178A could not be imposed on the appellants, leading to the conclusion that their conviction under Section 167(81) was not sustainable.