TMI Blog2020 (3) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 27-6-2016, the application filed by the respondent herein for interim release of a Honda City Car was allowed by the Additional Chief Judicial Magistrate (Economic Offences), Ernakulam. Being aggrieved, the Directorate of Revenue Intelligence (DRI) has filed this petition seeking to quash the said order. 2. From the records made available, it appears that the DRI received information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in his statement under Section 108 of the Act that the Honda Car bearing Reg. No. KL-23-M-3477 had been used on previous occasions for smuggling gold. The car was, in fact, registered in the name of Rihana, his wife. Since the vehicle was allegedly used for smuggling gold, the vehicle was seized and is now retained in the office of the Commissioner of Customs, Cochin. After his release on bail, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the provisional release of any goods, documents or things seized under Section 110 of the Act can be made under Section 110(A) of the Customs Act only by the adjudicating authority, which is the Commissioner of Customs, Kochi. In order to substantiate his contention, the Learned Standing Counsel relied on the decision of this Court in Thomas and Others v. Union of India. - [1989 (2) KLT 292]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand taken by the Commissioner of Customs, who is the adjudicating authority under the Act, the writ petition was withdrawn and the respondent approached the Learned Magistrate. The Learned Magistrate by the impugned order, allowed the petition. 6. I have considered the submissions advanced and have gone through the counter affidavit filed by the Commissioner of Customs, a copy of which is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|