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TMI Blog2014 (8) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... Benches of equal strength have taken different views on the same issue. 2. I have heard Learned Counsel for the parties and carefully gone through the entire record. 3. Vide impugned order dated 1-8-2013, the Learned MM has passed the following order : '1-8-2013 Present : None. The applicant has moved application U/sec. 110(1b) of the Customs Act, 1962 for verification and certification of Panchnama of goods seized by the officers of Customs on 9-12-2012. In reply to this application, the respondent has raised objection that this application is not maintainable before this Court. I have heard the arguments and perused the record. It has been held by Hon'ble High Court of Delhi in case titled as Directorate of Revenue Intellig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98 titled as Department of Customs v. Parvinder Kaur, preferred to follow the judgment of Gujarat High Court in Assistant Collector of Customs v. Surendra Praggar Gosain and Anr. - (1988) 1 GLR 421 and in the given circumstances, the order passed by Learned MM may be set aside or in the alternative, the matter may be referred to a Division Bench. 5. Mr. Satish Agarwala, Adv. for the petitioner has been questioned as to whether the order passed by Learned Single Judge in Crl. M.C. No. 526/2013 titled as Directorate of Revenue Intelligence v. State has been challenged by the petitioner. Mr. Satish Agarwala, Advocate for the petitioner has submitted that though he has advised the petitioner to challenge the order passed by Learned Single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner places reliance on orders passed by the Coordinate Bench of this Court in Department of Customs v. Parvinder Kaur - 1991 (73) ECC 66, DRI v. Agro Impex - Crl. M.C. No. 3644/2012 decided on 29-1-2013 and DRI v. State and Ors. - Crl. M.C. No. 2513/2010, decided on 6-8-2010. 5. In all these judgments, the question whether the function of certifying correctness of the inventory prepared by the customs officers was not gone into by the Learned Single Judges while granting permission or issuing directions to the Learned 'MM' for certifying correctness of the inventory to be prepared under Section 110(1B) of the Act.' 8. In Crl. M.C. No. 526/2013, titled as Directorate of Revenue Intelligence v. State, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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