Magistrate lacks jurisdiction to overturn customs confiscation; challenge must be taken before the proper forum.

A Magistrate has no jurisdiction to set aside a confiscation order passed by the competent customs authority in exercise of customs powers. The validity or jurisdictional propriety of such an order cannot be adjudicated by the Magistrate, and any grievance must be pursued before the proper forum. The direction vacating confiscation and ordering return of the goods was therefore unsustainable and was set aside.

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Issues: Whether the Magistrate had jurisdiction to set aside the customs authority's confiscation order and direct return of the confiscated goods.

Analysis: The confiscation order was made by the competent customs authority in exercise of customs powers. The Magistrate was not competent to adjudicate on the validity or jurisdictional propriety of that order. If the accused was aggrieved, the remedy lay elsewhere and not in the Magistrate's order vacating the confiscation.

Conclusion: The Magistrate had no jurisdiction to set aside the confiscation order or to direct return of the goods. That part of the Magistrate's order was unsustainable and was set aside.

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