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

1967 (2) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the custody of opposite party No. 1. In the case out of which Criminal Revision Case No. 988 of 1965 has arisen the police seized a lorry loaded with bundles of cinnamon and cloves of foreign origin from the custody of opposite parties Nos. 1, 2 and 3. The opposite party No. 1 was the driver of the lorry and opposite party No. 5 in that case was the owner thereof. The seizure in both the cases were made by the police under Sections 54 Cr. P. C./411 I. P. C. While the case was pending for investigation by the police the Customs authorities made an application to the Chief Presidency Magistrate praying for a direction on the Investigating Officers concerned to hand over the seized goods to them at the conclusion of the investigation or trial .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the new provision made in Sections 110 and 151 of the Customs Act fall short of the situation that prevailed under the old Sea Customs Act. Under the new Act according to Mr. Banerjee, an order of the Court under Section 516A or 517 or 523 in favour of the Customs Authorities is required to be passed for the purpose of giving effect to the provision of the Customs Act. 4. Section 110 of the Customs Act gives the Customs Authorities a very wide power of seizure of goods, documents and things. Section 151 of the Customs Act imposes a statutory duty amongst others on officers of police to assist the Customs Authorities in the execution of this Act. 5. The learned Chief Presidency Magistrate has stated in his order passed in the cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt need not enter into the question of the merits of the materials which may provide the basis for the belief that the goods concerned are contraband. That is a matter which the Customs Authorities would have to prove by evidence in the proceeding that they would have to start if they want to make an order of confiscation. There is also no question of surrendering the Court's discretion to the opinion of the Customs Authorities because all that the Court has to see in the matter of disposal of property under Section 523 Cr. P. C. is that the order that is passed is an appropriate order in the facts and circumstances of the case. If the Customs Authorities have the power of seizure and if they want to exercise that power and if it is in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erties seized should normally be made over to the person from whom those were seized. Before that order is passed by the Court the Customs Authorities intervene and make the prayer permitting them to seize the goods under Section 110 of the Customs Act. The Magistrate, on being satisfied prima facie that Section 110 of the Customs Act would be attracted to the case, may very well direct the seized goods to be made over to the Customs Authorities for being dealt with by them in accordance with law. That would avoid a conflict between the Customs Authorities and the police and also a conflict between an order of the Magistrate and the statutory powers of the Customs Authorities under the Customs Act. In view of the above, I find that the lear .....

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