The word “Magistrate” appearing in Section 110 (IB) and (1C) of the Customs Act, 1962 must be...

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 - HC .....

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