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Issues: Whether the criminal court had jurisdiction to order release of a truck seized under the Customs Act, 1962, and whether such release could be granted despite the specific mechanism provided under that Act.
Analysis: The seized vehicle was alleged to have been used for concealment and transport of smuggled foreign-origin cigarettes. The Customs Act, 1962 contains a self-contained scheme governing seizure, retention, and provisional release of seized goods and conveyances, particularly under Sections 110 and 110A. Under that scheme, provisional release pending adjudication is to be considered by the proper officer or adjudicating authority, and not by a regular criminal court. The Court held that the general powers of criminal courts cannot override the special statutory mechanism under the Customs Act. The reliance placed on the CrPC/BNSS route for custody was therefore misplaced, and the proper forum for seeking release was the authority constituted under the Customs Act.
Conclusion: The criminal court lacked jurisdiction to direct release of the seized truck, and the order granting custody to the respondent was set aside.
Final Conclusion: The petitioner succeeded, and the respondent was left to pursue the remedy available before the competent authority under the Customs Act, 1962.
Ratio Decidendi: Where a special statute provides an exclusive mechanism for provisional release of seized goods or conveyances, a criminal court cannot assume jurisdiction to grant release under the general criminal procedure law.
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