https://www.taxtmi.com/caselaws?id=192480 Functions under section 110(1B) of the Customs Act, 1962 for certifying inventory, taking photographs and drawing samples of seized goods are administrative or executive in nature because they do not require appreciation of evidence or lead to penal consequences. On that basis, the work is properly assignable to an Executive Magistrate under section 3(4) of the Code of Criminal Procedure, 1973, rather than a Judicial Magistrate. The commentary also notes that the judicial workload in criminal matters supports this allocation, especially where the same Judicial Magistrate may later be required to try customs complaints. en-us Fri, 09 Oct 1987 00:00:00 +0530 Fri, 02 Jun 2017 18:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192480 Functions under section 110(1B) of the Customs Act, 1962 for certifying inventory, taking photographs and drawing samples of seized goods are administrative or executive in nature because they do not require appreciation of evidence or lead to penal consequences. On that basis, the work is properly assignable to an Executive Magistrate under section 3(4) of the Code of Criminal Procedure, 1973, rather than a Judicial Magistrate. The commentary also notes that the judicial workload in criminal matters supports this allocation, especially where the same Judicial Magistrate may later be required to try customs complaints. Case-Laws Customs Fri, 09 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192480