https://www.taxtmi.com/caselaws?id=242993 Where a special statute creates a complete confiscation mechanism for seized property and expressly bars court orders concerning it, the general powers under Sections 451, 452 and 457 of the Code of Criminal Procedure cannot be used to grant interim custody or release on security. The Delhi Excise Act, 2009 required seized vehicles to be produced before the Deputy Commissioner and gave overriding effect to its confiscation scheme through express non-obstante and jurisdiction-bar provisions. The order directing release of the vehicle on security was therefore beyond jurisdiction, and the special statutory process was held to govern the property. en-us Mon, 06 Jan 2014 00:00:00 +0530 Sat, 25 Jan 2014 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242993 Where a special statute creates a complete confiscation mechanism for seized property and expressly bars court orders concerning it, the general powers under Sections 451, 452 and 457 of the Code of Criminal Procedure cannot be used to grant interim custody or release on security. The Delhi Excise Act, 2009 required seized vehicles to be produced before the Deputy Commissioner and gave overriding effect to its confiscation scheme through express non-obstante and jurisdiction-bar provisions. The order directing release of the vehicle on security was therefore beyond jurisdiction, and the special statutory process was held to govern the property. Case-Laws VAT and Sales Tax Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242993