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2017 (6) TMI 34 - HC - CustomsInterpretation of statute - Magistrate - Section 3(4) of the Code of Criminal Procedure, 1973 - Seizure of goods - worn clothes - Held that: - the exercise of certification of the correctness of the inventory or taking of photographs of the seized goods or drawing representative samples can be nothing but an exercise which is administrative or executive in nature within the meaning of clause (b) of sub-Section (4) of Section 3 Cr.P.C. - the word “Magistrate” appearing in Section 110 (IB) and (1C) of the Customs Act, 1962 must be interpreted so as to be read as a reference to an Executive Magistrate and not to a Judicial Magistrate or a Metropolitan Magistrate - petition dismissed - decided against petitioner.
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