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

1989 (7) TMI 110

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts. Petitioners were dismissed on the ground that the Magistrate had no jurisdiction to issue such direction. Petitioners have filed these petitions under Section 482 of the Code of Criminal Procedure (for short 'the Code') seeking direction to the Customs Authorities to return the passports and the return air tickets. 2. In Crl. M.C. Nos. 386/89 and 393/89 interim orders have been passed to release the passport and air tickets of the petitioners on execution of bond for Rs. 50,000/- with two solvent sureties for the like sum to the satisfaction of the Collector of Customs, Cochin with the condition that the petitioners shall return to India within five weeks from the date of release of the passport and report before the Collector of Central Excise and Customs. 3. The learned Single Judge before whom these cases came up for consideration adjourned the cases to be heard by a Division Bench in view of the importance of the questions involved. 4. According to learned Counsel for the petitioners the Magistrate has jurisdiction to direct release of the passport and he failed to exercise the jurisdiction vested in him, and this court, in exercise of its inherent power should issue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r has reason to believe that any goods are liable to confiscation under the Act, he may seize such goods. In respect of the goods so seized where no notice is given under Sec. 124 clause (a) within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized. The proper officer may also seize any documents or things which in his opinion, "will be useful or relevant to" any proceeding under the Act. 8. Chapter XIV deals with confiscation of goods and conveyances and imposition of penalty by means of adjudication proceedings which are required to commence with show cause notice under Sec. 124. Adjudication of confiscation and penalties are dealt with in Section 122. Chapter XV deals with provisions for appeals and further appeals, against the order on adjudication. 9. Chapter XVI of the Act deals with offences and prosecution. Evasion of duty or prohibition is rendered punishable by Section 135. The conspectus of the various provisions of the Act make it clear that the Act is almost a complete Code in itself. 10. According to the Customs Authorities, petitioners had in their custody primary gold whose import is prohibi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fence" contemplated in Section 190(l)(a) of the Code. An officer acting under the Act has power to arrest without a warrant though he is bound without unnecessary delay to take the arrested person to a magistrate. He himself has power to release an arrested person on bail or otherwise. The magistrate before whom such a person arrested is produced can grant bail or remand him to custody though the Act itself is silent in this regard. One of us (Bhatt, J.) in Superintendent of Customs v. Ummerkutty Others [1986 (23) E.L.T. 384 (Ker.) = 1984 K.L.T. 1] held that Section 437 of the Code is the respository of magisterial power to grant bail in such cases and power of granting bail necessarily implies that the magistrate can refuse to release such person on bail and remand him to custody. 14. The Code does not vest in any magistrate power to issue direction regarding release of goods or documents except by virtue of the provisions in Chapter XXXIV of the Code dealing with disposal of property. Section 451 deals with property produced before any Criminal Court during any inquiry or trial. Section 452 deals with order for disposal of property at the conclusion of trial. In the present c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rted to the court. This is the principle which can be distitled from Sections 451, 452 and 457 of the Code. For the above reasons we hold that in these cases the magistrate has no power to direct Customs Authorities to return passports or return air tickets. 16. Alternatively it is contended by learned Counsel for the petitioners that the High Court in exercise of its inherent power should direct the Customs Authorities to return the passports and return air tickets to the petitioners. Section 482 does not confer any new power on the court. It only recognizes the inherent powers of the High Court to make such orders as may be necessary to give effect to any order under the Code or to prevent abuse of process of any court or otherwise to secure the ends of justice. In other words, inherent power of the High Court is geared to proceedings pending before or disposed of by Criminal Courts. Inherent power cannot ordinarily be exercised in relation to the conduct of an authority not functioning under the Code or to proceedings which are not criminal proceedings in court. As observed by the Privy Council in Emperor v. Nasir Ahmad (AIR 1945 PC 18) "the court's functions begin when a char .....

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