https://www.taxtmi.com/caselaws?id=45593 The Magistrate lacked jurisdiction to release the truck because no inquiry, trial, or police investigation concerning the vehicle was shown to be pending before him, and custody powers under the criminal procedure law apply only in appropriate pending proceedings. For excisable goods and conveyances suspected of smuggling, the Customs Act and Central Excise Rules provide a specific confiscation and interim-release mechanism, including release on bond and security under the applicable rule. Where that statutory remedy exists, resort to the Magistrate for release is impermissible, and the property must be dealt with under the excise procedure. en-us Wed, 14 Sep 1966 00:00:00 +0530 Mon, 12 Jul 2010 16:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45593 The Magistrate lacked jurisdiction to release the truck because no inquiry, trial, or police investigation concerning the vehicle was shown to be pending before him, and custody powers under the criminal procedure law apply only in appropriate pending proceedings. For excisable goods and conveyances suspected of smuggling, the Customs Act and Central Excise Rules provide a specific confiscation and interim-release mechanism, including release on bond and security under the applicable rule. Where that statutory remedy exists, resort to the Magistrate for release is impermissible, and the property must be dealt with under the excise procedure. Case-Laws Central Excise Wed, 14 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45593