https://www.taxtmi.com/caselaws?id=192479 A Magistrate's role under Section 110(1B) of the Customs Act, 1962 in certifying the correctness of inventory, permitting photographs and allowing representative samples to be drawn is administrative or executive in nature, because it does not require appreciation of evidence or determine any person's liability to punishment, penalty, detention or trial. The Delhi High Court agreed that this function should therefore be performed by an Executive Magistrate under Section 3(4) of the Code of Criminal Procedure, 1973, and not by a Judicial Magistrate. Earlier orders relied on by the petitioner were treated as non-binding, and the writ petition was dismissed. en-us Thu, 21 Feb 2013 00:00:00 +0530 Mon, 31 Dec 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192479 A Magistrate's role under Section 110(1B) of the Customs Act, 1962 in certifying the correctness of inventory, permitting photographs and allowing representative samples to be drawn is administrative or executive in nature, because it does not require appreciation of evidence or determine any person's liability to punishment, penalty, detention or trial. The Delhi High Court agreed that this function should therefore be performed by an Executive Magistrate under Section 3(4) of the Code of Criminal Procedure, 1973, and not by a Judicial Magistrate. Earlier orders relied on by the petitioner were treated as non-binding, and the writ petition was dismissed. Case-Laws Customs Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192479