https://www.taxtmi.com/caselaws?id=41316 Where goods allegedly of foreign origin are liable to customs action, the special procedure under the Customs Act, 1962 prevails over the general regime of the Code of Criminal Procedure. The Act provides an independent scheme for seizure, retention, confiscation and assistance by other authorities, so delivery of the seized goods to Customs is only to enable initiation of proceedings under that statute and is not itself a confiscation. The criminal court should not defeat the customs process by ordering confiscation to the State, and delay alone did not justify refusal to release the goods to Customs. The order confiscating the seized cassettes to the State was set aside and delivery to Customs was directed. en-us Tue, 06 Apr 1982 00:00:00 +0530 Wed, 02 Jun 2010 10:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41316 Where goods allegedly of foreign origin are liable to customs action, the special procedure under the Customs Act, 1962 prevails over the general regime of the Code of Criminal Procedure. The Act provides an independent scheme for seizure, retention, confiscation and assistance by other authorities, so delivery of the seized goods to Customs is only to enable initiation of proceedings under that statute and is not itself a confiscation. The criminal court should not defeat the customs process by ordering confiscation to the State, and delay alone did not justify refusal to release the goods to Customs. The order confiscating the seized cassettes to the State was set aside and delivery to Customs was directed. Case-Laws Customs Tue, 06 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41316