Special customs procedure prevails over criminal procedure, and seized goods must be handed to Customs for action under the Customs Act.

Where goods allegedly of foreign origin are liable to customs action, the special procedure under the Customs Act, 1962 prevails over the general regime of the Code of Criminal Procedure. The Act provides an independent scheme for seizure, retention, confiscation and assistance by other authorities, so delivery of the seized goods to Customs is only to enable initiation of proceedings under that statute and is not itself a confiscation. The criminal court should not defeat the customs process by ordering confiscation to the State, and delay alone did not justify refusal to release the goods to Customs. The order confiscating the seized cassettes to the State was set aside and delivery to Customs was directed.

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Issues: Whether goods seized by the police, being allegedly of foreign origin and liable to customs action, ought to be delivered to the Customs authorities for initiating proceedings under the Customs Act, 1962, despite the criminal court's order confiscating them to the State under the Criminal Procedure Code.

Analysis: The Customs Act, 1962 contains an independent and special scheme for search, seizure, retention, confiscation and assistance by other authorities. The general provisions of the Code of Criminal Procedure yield to such special law by virtue of Section 5 of the Code. The statutory scheme under Sections 104, 105, 107, 110, 111, 122 and 151 of the Customs Act shows that Customs authorities are empowered to proceed in accordance with that Act, and delivery of the seized goods to them would not amount to immediate confiscation but would enable initiation of the prescribed customs proceedings. The Magistrate's refusal on the ground of delay was not justified, and confiscation of the articles to the State without respecting the customs regime was improper.

Conclusion: The order confiscating the cassettes to the State was set aside, and delivery of the seized cassettes to the Customs authorities was directed for action under the Customs Act, 1962.

Ratio Decidendi: Where a special statute creates an independent procedure for seizure and confiscation of goods, that special procedure prevails over the general criminal procedure law, and the criminal court must not defeat the statutory customs process by ordering confiscation to the State.

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