https://www.taxtmi.com/caselaws?id=45175 A Customs officer is not a "police officer" for section 523 of the Code of Criminal Procedure, so a Magistrate cannot order return of property seized by Customs before criminal proceedings are launched. The Customs Act provides its own machinery for seizure, notice, adjudication, confiscation and return, which keeps such seized goods outside the Magistrate's control under that provision. Inherent powers were also declined because no exceptional circumstances were shown. The order directing return of the seized car was therefore set aside. en-us Fri, 14 Feb 1969 00:00:00 +0530 Fri, 09 Jul 2010 10:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45175 A Customs officer is not a "police officer" for section 523 of the Code of Criminal Procedure, so a Magistrate cannot order return of property seized by Customs before criminal proceedings are launched. The Customs Act provides its own machinery for seizure, notice, adjudication, confiscation and return, which keeps such seized goods outside the Magistrate's control under that provision. Inherent powers were also declined because no exceptional circumstances were shown. The order directing return of the seized car was therefore set aside. Case-Laws Customs Fri, 14 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45175