Judicial Magistrate interpretation under the Customs Act confirmed for inventory verification and certification under Section 110(1B).

The term "Magistrate" in Section 110(1B) of the Customs Act was construed to mean a Judicial Magistrate, not an Executive Magistrate, because the Act does not define the term and Section 104 contemplates production before a Magistrate after arrest without unnecessary delay. On that interpretation, the Metropolitan Magistrate was competent to consider the application for verification and certification of inventory under Section 110(1B), and the petition was allowed.

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Issues: Whether the term "Magistrate" in Section 110(1B) of the Customs Act refers to a Judicial Magistrate and not an Executive Magistrate.

Analysis: The expression "Magistrate" was construed in the light of Section 104 of the Customs Act, which requires a person arrested under the Act to be taken before a Magistrate without unnecessary delay. On that basis, and in the absence of any definition of "Magistrate" in the Act, the term was held to connote a Judicial Magistrate. The Metropolitan Magistrate was therefore competent to entertain the application for verification and certification of the inventory under Section 110(1B).

Conclusion: The term "Magistrate" in Section 110(1B) means a Judicial Magistrate, and the petition was allowed.

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