https://www.taxtmi.com/caselaws?id=41895 Before a customs complaint is filed, a Magistrate cannot invoke criminal procedure custody powers to order release of goods or a truck seized by customs officers under the Customs Act, because such seizure is reported to the Collector of Customs and not to the Magistrate. The High Court may nevertheless intervene under its inherent and supervisory jurisdiction where justice requires, including when confiscation proceedings may still follow and the owner has a statutory right of redemption in lieu of confiscation. Applying those considerations, the Court directed conditional release of the seized truck to the registered owner on bond and bank guarantee. en-us Tue, 02 Dec 1986 00:00:00 +0530 Mon, 07 Jun 2010 17:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41895 Before a customs complaint is filed, a Magistrate cannot invoke criminal procedure custody powers to order release of goods or a truck seized by customs officers under the Customs Act, because such seizure is reported to the Collector of Customs and not to the Magistrate. The High Court may nevertheless intervene under its inherent and supervisory jurisdiction where justice requires, including when confiscation proceedings may still follow and the owner has a statutory right of redemption in lieu of confiscation. Applying those considerations, the Court directed conditional release of the seized truck to the registered owner on bond and bank guarantee. Case-Laws Customs Tue, 02 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41895