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2013 (2) TMI 812 - DELHI HIGH COURTJurisdiction - certification of correctness of inventory - conduct of proceedings under Section 110(1B) of the Customs Act, 1962 - Binding precedent or not - whether the functions must be performed by an Executive Magistrate or by a Judicial Magistrate? Held that:- Since the task of certifying the correctness of the inventory in respect of seized goods under Section 110 (1B) of the Act is only an Executive function, in view of the provision of Section 3, sub-Section (4) of the Cr.P.C. the functions must be performed by an Executive Magistrate and not by a Judicial Magistrate. Since the aspect of function of the Magistrate as appearing under Section 110 (1B) under reference to the provision of Section 3 (4) Cr.P.C. was not examined in the orders relied upon by the learned counsel for the Petitioner, they cannot be said to be binding precedents. Rather, the same are per incuriam. The Petition is dismissed with liberty to the Petitioner to approach the Collector concerned of the area to perform the functions as laid down under Section 110 (1B) of the Act.
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