Judgment :- A.S. Venkatachala Moorthy, J. Learned counsel for the petitioner put forth only one point for consideration, at this stage, namely whether or not the second respondent is justified in retaining the goods seized from the petitioner on 31.7.1998 2. The case of the petitioner is that on 31.7.1998 the second respondent seized 99 items of articles in 8 parcels including foreign made foreign liquor in bottles and the same was produced before the Magistrate on 6.8.1998 and that though the second respondent may have jurisdiction to proceed with under the Kerala Abkari Act, even for the sake of the argument, the second respondent cannot retain the other articles (other than foreign made foreign liquor) such as Codeless Phone, Car Stereo, Digital Ordinary Phone, Yardly Powder, Calculators, Re-Chargeable battery etc. According to the learned counsel for the petitioner, the second respondent ought to have, if he so desired, intimated the concerned Customs Officer, who alone, if at all be in a position to initiate proceedings against the petitioner, if such officer comes to the conclusion that the petitioner has violated any of the provisions of the Customs Act. 3. Learned Government Pleader, appearing for the State draws the attention of this Court to S.67B of the Kerala Abkari Act and contend that not only foreign made foreign liquor but also other articles that are used for the purpose of covering or concealing such liquor can also be confiscated by virtue of S.67B of the Abkari Act. In this regard, the learned Government Pleader would also draw the attention of this Court to S.65 of the said Act and would contend that the receptacles, packages and coverings in which any such liquor, intoxicating drug, materials, still, utensil, implement or apparatus as aforesaid is or are found, and the other contents, if any, of the receptacles or packages in which the same is or are found, and the animals, carts, vessels or other conveyances used in carrying the same shall likewise be liable to confiscation. That being so, the second respondent is well within his jurisdiction and authority to retain and confiscate the items other than the foreign made foreign liquor. 4. The English translation of the First Information Report as well as the Mahazar have been filed before this Court. That being so, the second respondent is well within his jurisdiction and authority to retain and confiscate the items other than the foreign made foreign liquor. 4. The English translation of the First Information Report as well as the Mahazar have been filed before this Court. A perusal of the said documents would show that it is not as if that the foreign made foreign liquor contained in bottles were concealed in the other articles. That being so, there is no difficulty for this Court in holding that the police authorities have no jurisdiction to take any action under the Abkari Act with regard to the articles other than foreign made foreign liquor. It is stated that the articles were produced before the concerned Magistrate as contemplated under the Criminal Procedure Code. Whatever it is, two courses are open to the police authorities whenever foreign made foreign liquor are seized, namely (i) a criminal action can be initiated before the concerned Magistrate and (ii) the officer empowered under the Abkari Act can, if he so desires, proceed with the confiscation proceedings. That being so, the proper order that has to be passed is to direct the concerned officer, who has been empowered under the Abkari Act to proceed with the confiscation proceedings in compliance with the Act, if the said officer so desires. As far as the articles other than foreign made foreign liquor are concerned, the concerned police officer, in whose custody they are now in, shall forward the same to the concerned Customs Officer along with the copies of the documents such as the First Information Report, the mahazar etc. forthwith. It is open to the concerned Customs Officer, if he considers that the petitioner has violated of the provisions of the Customs Act, to initiate proceedings under the Customs Act. The Original Petition is allowed as indicated above.