https://www.taxtmi.com/caselaws?id=41642 Section 523 CrPC confers wide discretion on the Magistrate in disposing of seized property. Where cash, gold sovereigns and a vehicle remained case property and were liable to adjudication under the Customs Act and foreign exchange laws, the Magistrate could hand them to the Customs authorities for custody and possible confiscation. Recording evidence of rival claimants was not treated as an inflexible requirement, particularly when the seizure facts were undisputed and the order was reasoned and based on the nature of the property and pending statutory adjudication. The order transferring custody to Customs was upheld. en-us Thu, 31 May 1984 00:00:00 +0530 Sat, 31 May 2014 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41642 Section 523 CrPC confers wide discretion on the Magistrate in disposing of seized property. Where cash, gold sovereigns and a vehicle remained case property and were liable to adjudication under the Customs Act and foreign exchange laws, the Magistrate could hand them to the Customs authorities for custody and possible confiscation. Recording evidence of rival claimants was not treated as an inflexible requirement, particularly when the seizure facts were undisputed and the order was reasoned and based on the nature of the property and pending statutory adjudication. The order transferring custody to Customs was upheld. Case-Laws Customs Thu, 31 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41642