https://www.taxtmi.com/caselaws?id=192591 A Customs Officer is not a police officer within Section 523 of the Code of Criminal Procedure, because customs do not exercise the core investigative powers of a police officer or submit a charge-sheet under Section 173. The Customs Act also contains its own seizure, adjudication, confiscation, notice and return mechanism, so a Magistrate cannot direct release of goods seized by customs authorities before criminal proceedings begin. Inherent powers were also not exercised to order spurdari, as the deteriorating condition of the car was not treated as exceptional enough to justify such relief. The order directing release of the car was therefore set aside. en-us Fri, 14 Feb 1969 00:00:00 +0530 Wed, 07 Jun 2017 12:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192591 A Customs Officer is not a police officer within Section 523 of the Code of Criminal Procedure, because customs do not exercise the core investigative powers of a police officer or submit a charge-sheet under Section 173. The Customs Act also contains its own seizure, adjudication, confiscation, notice and return mechanism, so a Magistrate cannot direct release of goods seized by customs authorities before criminal proceedings begin. Inherent powers were also not exercised to order spurdari, as the deteriorating condition of the car was not treated as exceptional enough to justify such relief. The order directing release of the car was therefore set aside. Case-Laws Indian Laws Fri, 14 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192591