https://www.taxtmi.com/caselaws?id=343763 The expression "Magistrate" in Section 110(1B) and Section 110(1C) of the Customs Act, 1962 was construed to mean an Executive Magistrate. The court reasoned that the functions under these provisions are limited to certifying the inventory of seized goods and permitting photographs or representative samples, without any adjudication of rights, appreciation of evidence, or exposure to punishment, penalty, custody or trial. Read with Section 3(4) of the Code of Criminal Procedure, 1973, these powers are administrative or executive in nature, and the presence of Section 110-A supports their investigative character. The petition was accordingly rejected. en-us Mon, 15 May 2017 00:00:00 +0530 Thu, 01 Jun 2017 07:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343763 The expression "Magistrate" in Section 110(1B) and Section 110(1C) of the Customs Act, 1962 was construed to mean an Executive Magistrate. The court reasoned that the functions under these provisions are limited to certifying the inventory of seized goods and permitting photographs or representative samples, without any adjudication of rights, appreciation of evidence, or exposure to punishment, penalty, custody or trial. Read with Section 3(4) of the Code of Criminal Procedure, 1973, these powers are administrative or executive in nature, and the presence of Section 110-A supports their investigative character. The petition was accordingly rejected. Case-Laws Customs Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343763