Executive Magistrate role for certifying seized goods inventory, photographs and samples under customs law

Functions under section 110(1B) of the Customs Act, 1962 for certifying inventory, taking photographs and drawing samples of seized goods are administrative or executive in nature because they do not require appreciation of evidence or lead to penal consequences. On that basis, the work is properly assignable to an Executive Magistrate under section 3(4) of the Code of Criminal Procedure, 1973, rather than a Judicial Magistrate. The commentary also notes that the judicial workload in criminal matters supports this allocation, especially where the same Judicial Magistrate may later be required to try customs complaints.

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Issues: Whether the functions required under section 110(1B) of the Customs Act, 1962 for certifying inventory, taking photographs and drawing samples of seized goods are to be performed by a Judicial Magistrate or by an Executive Magistrate.

Analysis: The amended scheme of section 110 permits the proper officer, after seizure of specified goods, to prepare an inventory and apply to a Magistrate for certification of the inventory, photographs or samples. These functions do not require appreciation or sifting of evidence and do not expose any person to punishment, penalty or custody. They are therefore administrative or executive in nature within the meaning of section 3(4) of the Code of Criminal Procedure, 1973. As such, the work is properly assignable to an Executive Magistrate and not to a Judicial Magistrate, particularly when judicial courts are already burdened with criminal matters and the same Judicial Magistrate may later be required to try customs complaints.

Conclusion: The functions under section 110(1B) are to be carried out by the Executive Magistrate, and the request to assign the work to a Judicial Magistrate was rightly refused.

Final Conclusion: The challenge to the order failed, and no interference was warranted with the concurrent view of the courts below.

Ratio Decidendi: Where statutory functions are administrative or executive in nature and do not involve adjudicatory assessment of evidence or exposure to penal consequences, they are to be exercised by an Executive Magistrate under section 3(4) of the Code of Criminal Procedure, 1973.

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