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2021 (8) TMI 932 - DSC - CustomsSmuggling - foreign currency - Indian currency - reasons to believe - Section 110 (1B) of Customs Act - HELD THAT:- The decision interpreting the word “Magistrate” to be Judicial/Metropolitan Magistrate seemed flawed and it was categorically held that it is an Executive function. Thereby, giving strength to the decision of this Court about the application not being maintainable before this Court. This Court also feels the need to discuss another decision of the Hon’ble High Court of Delhi pronounced recently in AIR CUSTOMS VERSUS MOSAFIER ALIZAHI & ORS. [2021 (2) TMI 310 - DELHI HIGH COURT] wherein the Hon’ble High Court held that the proceedings under Section 52A of NDPS Act were to be carried out by the Metropolitan Magistrate. The order emphasized on 52A (4) of the NDPS Act however, there is no provision akin to Section 52A (4) in the Customs Act. The application is not maintainable before this Court and therefore, the same is dismissed liberty to invoke the same before the Competent Authority.
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