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

1969 (2) TMI 178

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... law and were liable to be confiscated and that the car was also liable to be confiscated. The Customs Preventive Staff had, therefore, taken the 13 bars of gold and the car into possession. 2. On the 4th September, 1968, Tilak Raj respondent, brother of Bal Kishan Khanna, made an application, in the Court of the Sub-Divisional Magistrate, praying that the car seized may De returned to him. The application was opposed on behalf of the Customs Preventive Department. It was pleaded that as the car was liable to be confiscated under Section 115(2) of the Customs Act, only Customs Officers had jurisdiction to take proceedings with respect to the car and that as no criminal proceedings had been launched in the Court with respect to the smuggl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal Procedure Code, has nto been challenged before me. The only point canvassed was whether the Magistrate had jurisdiction under Section 523, Criminal Procedure Code, to order the return of the car on spurdari. Section 523 aforesaid reads ;-- (1) The seizure by any police officer of property taken under Section 51, or alleged or suspected to have been stolen, or found under circumstances which create suspicion of the commission of any offence, shall be forthwith reported to a Magistrate, who shall make such order as he thinks fit respecting the disposal of such property or the delivery of such property to the person entitled to the possession thereof, or, if such person cannto be ascertained, respecting the custody and production of su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Section 190, Criminal Procedure Code, was interpreted to mean, on the scheme oi that Code, only a police officer properly so called. The ratio of the decision applies to interpretation of the expression Police Officer used in Section 523, Criminal Procedure Code. That expression will mean only a police officer properly so called. The expression will nto include Customs Officers though the latter have been invested with some powers of a police officer. 7. A Customs Officer will nto come within the ambit of the expression police officer as used in Section 523, Criminal P. C., even if the expression be interpreted in a broad way so as to include officers other than police officers properly so called. The powers which the police offic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of that expression in Section 523, Criminal Procedure Code, as he has no power under the Customs Act to submit a charge-sheet under Section 173 of the Code, though he is invested with the powers of a police officer regarding arrest and search. 8. The question whether a Customs Officer can be considered as a police officer within the meaning of Section 25, Evidence Act, was again considered by their Lordships of the Supreme Court in Criminal Appeal No. 27, of 1967, D/-18-10-1968 (SC), and other connected appeals. Their Lordships reviewed their previous decisions and came to the conclusion that a Customs Officer was nto a police officer within the meaning of that section as ho has no power to submit a report under Section 173, Criminal Pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tive Staff and nto by the police. No criminal proceedings have as yet been started with respect to the smuggling of goods. 11. The matter can be looked at from another angle, so far as the jurisdiction of the Magistrate to make an order for the disposal of the property seized by the Customs Officer under the provisions of the Customs Act, is concerned. Sub-section (1) of Section 104 of the Customs Act empowers certain Customs Officers to arrest a person under certain circumstances. Sub-section (2) of that section provides that every person arrested under Sub-section (1) shall without unnecessary delay be taken to a Magistrate. But there is no such obligation on a Customs Officer to produce the property, seized by him, under the provision .....

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