1966 (9) TMI 42 - HC - Central Excise

Summary

The High Court held that the Magistrate had no jurisdiction to release the truck in question to the opposite party. The Central Excise authorities suspected smuggling and had specific rules for seizure and release of property, which the opposite party did not follow. The Magistrate's order was deemed illegal, and the vehicle will be released to the opposite party pending adjudication upon execution of a personal bond and furnishing security.