Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (3) TMI 426

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ut, from which Indian currency notes worth Rs. 1,10,00,000/- were seized. The Inspector of Police, registered crime No.1014/2015 under Sections 41(1)(d) and 102 Cr.P.C. 2. The Inspector of Police, without delay, reported the matter to the nearest Magistrate's Court, which is the court below, and also produced the entire materials seized, before the said court. 3. Claims were filed by the petitioner herein, as Crl.M.P.3325/2015, and the Superintendent of Customs, Customs Preventive Unit, Thalassery as Crl.M.C.3308/2015. The court below through Annexure 7 order dismissed Crl.M.P.No.3325/2015 and allowed Crl.M.P.No.3308/2015. Based on Annexure 7, the court below released the said three gold bars in question to the Superintendent of Custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... des to conduct the trial, then the stage of trial comes. In proceedings in which the matter terminates at the culmination of inquiry, the stage under Section 452 Cr.P.C. comes. On the termination of the trial, definitely the stage under Section 452 Cr.P.C. comes into play. 7. At the stage under Section 452 Cr.P.C., the court has to decide as to who is the person "entitled to possession". What is contemplated under Section 452 Cr.P.C. is the termination of the inquiry or trial. When the proceedings terminates on the conclusion of inquiry, then also Section 452 Cr.P.C. comes into play. When the proceedings end in trial, then also Section 452 Cr.P.C. comes in, and in such case the court has to decide not with regard to the "proper custody"; w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecuring proper accommodation for the custody of such property, etc. 11. Therefore, the act of the police in this case in reporting the matter to the Magistrate and in producing the property before the court below seems to be proper within the meaning of Section 102(3) Cr.P.C. Even in such case, further proceedings for the release of the property should be decided under Sections 451 and 452 or 457 Cr.P.C. When there is no inquiry or trial, neither Section 451 Cr.P.C. nor Section 452 Cr.P.C. are applicable in this case. Had the property been not produced before the court below in an inquiry or trial, the parities could have invoked the procedure under Section 457 Cr.P.C. In all cases wherein the property is produced before the Magistrate, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e with law, it seems that the property is handed over by the court below to the Customs Authorities for custody, for invoking the provisions of the Customs Act. The ultimate decision taken by the court below can be reckoned as one under Section 457 Cr.P.C. 14. It seems that presently, the property has been released to the custody of the 2nd respondent. The learned counsel for the 2nd respondent has submitted that the property is presently deposited at the warehouse and now the matter is under adjudication proceedings within the meaning of the Customs Act, 1962. 15. The learned counsel for the 2nd respondent has pointed out that now the adjudication proceedings have been started by the Customs Authorities in the matter. The learned counsel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates