https://www.taxtmi.com/caselaws?id=418588 Section 451/457 of the Code of Criminal Procedure, 1973 does not authorise a Magistrate to release trucks seized in connection with Customs Act proceedings where no inquiry or trial has begun. The Customs Act provides a special statutory scheme for seizure under Section 110 and provisional release under Section 110-A, and that specific mechanism prevails over the general criminal procedure provisions. Because the goods and vehicles were under customs investigation and the proper officer had the express statutory power to deal with provisional release, the Magistrate lacked jurisdiction to order release under the Code. The release order was therefore held without jurisdiction and could not stand. en-us Thu, 17 Feb 2022 00:00:00 +0530 Fri, 26 Aug 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418588 Section 451/457 of the Code of Criminal Procedure, 1973 does not authorise a Magistrate to release trucks seized in connection with Customs Act proceedings where no inquiry or trial has begun. The Customs Act provides a special statutory scheme for seizure under Section 110 and provisional release under Section 110-A, and that specific mechanism prevails over the general criminal procedure provisions. Because the goods and vehicles were under customs investigation and the proper officer had the express statutory power to deal with provisional release, the Magistrate lacked jurisdiction to order release under the Code. The release order was therefore held without jurisdiction and could not stand. Case-Laws Customs Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418588