NEW CENTRAL JUTE MILLS CO. LTD. vs THE ASSISTANT COLLECTOR OF CENTRAL EXCISE,ALLAHABAD & ORS.

The Supreme Court held that Section 12 of the Central Excise and Salt Act, 1947 does not confer excessive delegation of legislative power, as it allows for minor alterations without changing legislative policy. The Court ruled that the provisions of the Customs Act, 1962 can be applied in place of the repealed Sea Customs Act, 1878 under Section 8(1) of the General Clauses Act. Furthermore, the issuance of search warrants by the Assistant Collector was deemed valid as it complied with Section 105(1) of the Customs Act, 1962, confirming the proper application of mind to relevant facts.