https://www.taxtmi.com/caselaws?id=200903 Certification of the correctness of an inventory of seized goods under Section 110(1B) of the Customs Act is an executive function, so it must be performed by an Executive Magistrate rather than a Judicial Magistrate. The court further held that earlier orders relied on by the petitioner did not consider this point and could not displace the later view treating them as per incuriam. On that basis, the application was not maintainable before the Judicial Magistrate and no interference with the dismissal was warranted. en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200903 Certification of the correctness of an inventory of seized goods under Section 110(1B) of the Customs Act is an executive function, so it must be performed by an Executive Magistrate rather than a Judicial Magistrate. The court further held that earlier orders relied on by the petitioner did not consider this point and could not displace the later view treating them as per incuriam. On that basis, the application was not maintainable before the Judicial Magistrate and no interference with the dismissal was warranted. Case-Laws Customs Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200903