Customs seizure jurisdiction: Magistrate cannot use criminal procedure to release vehicles when the Customs Act provides a special release mechanism.

Section 451/457 of the Code of Criminal Procedure, 1973 does not authorise a Magistrate to release trucks seized in connection with Customs Act proceedings where no inquiry or trial has begun. The Customs Act provides a special statutory scheme for seizure under Section 110 and provisional release under Section 110-A, and that specific mechanism prevails over the general criminal procedure provisions. Because the goods and vehicles were under customs investigation and the proper officer had the express statutory power to deal with provisional release, the Magistrate lacked jurisdiction to order release under the Code. The release order was therefore held without jurisdiction and could not stand.

---

---

Issues: Whether the Magistrate could exercise jurisdiction under Section 451/457 of the Code of Criminal Procedure, 1973 to release trucks seized in connection with proceedings under the Customs Act, 1962, when the Act contains a specific mechanism for seizure and provisional release.

Analysis: Section 451 of the Code of Criminal Procedure, 1973 applies when property is produced before a criminal court during an inquiry or trial. The seized goods and vehicles in the present matter were under investigation under the Customs Act, 1962, and the stage of prosecution had not commenced. The Customs Act provides a specific scheme under Section 110 for seizure and Section 110-A for provisional release of goods pending adjudication. Since the Customs Act is a special law and the Code of Criminal Procedure is a general law, the special statutory mechanism overrides resort to the general provisions. In the absence of an inquiry or trial and in view of the express power vested in the proper officer, the Magistrate lacked jurisdiction to order release under the Code.

Conclusion: The order releasing the trucks under Section 451/457 of the Code of Criminal Procedure, 1973 was without jurisdiction and could not stand; the challenge by the revenue authorities succeeded.

---