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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the expression "Magistrate" in Section 110(1B) and Section 110(1C) of the Customs Act, 1962 refers to a Judicial Magistrate or a Metropolitan Magistrate, or to an Executive Magistrate.
Analysis: The power under Section 110(1B) is confined to certifying the correctness of the inventory of seized goods, or permitting photographs or representative samples to be taken and certified. These functions do not involve appreciation or sifting of evidence, adjudication of rights, or exposure of any person to punishment, penalty, custody, or trial. Read with Section 3(4) of the Code of Criminal Procedure, 1973, such functions are administrative or executive in nature. The presence of Section 110-A of the Customs Act, 1962 also supports the conclusion that the exercise is part of the investigative process and is intended to preserve only what is necessary.
Conclusion: The word "Magistrate" in Section 110(1B) and Section 110(1C) of the Customs Act, 1962 means an Executive Magistrate and not a Judicial Magistrate or Metropolitan Magistrate. The petition was rightly rejected.
Ratio Decidendi: Where a statutory function before a Magistrate is administrative or executive in character and does not entail adjudication, certification, or trial-related decision-making, the reference to "Magistrate" is to be construed as an Executive Magistrate under Section 3(4) of the Code of Criminal Procedure, 1973.
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