https://www.taxtmi.com/caselaws?id=192481 The term "Magistrate" in Section 110(1B) of the Customs Act was construed to mean a Judicial Magistrate, not an Executive Magistrate, because the Act does not define the term and Section 104 contemplates production before a Magistrate after arrest without unnecessary delay. On that interpretation, the Metropolitan Magistrate was competent to consider the application for verification and certification of inventory under Section 110(1B), and the petition was allowed. en-us Thu, 24 Aug 2000 00:00:00 +0530 Fri, 02 Jun 2017 18:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192481 The term "Magistrate" in Section 110(1B) of the Customs Act was construed to mean a Judicial Magistrate, not an Executive Magistrate, because the Act does not define the term and Section 104 contemplates production before a Magistrate after arrest without unnecessary delay. On that interpretation, the Metropolitan Magistrate was competent to consider the application for verification and certification of inventory under Section 110(1B), and the petition was allowed. Case-Laws Customs Thu, 24 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192481