https://www.taxtmi.com/caselaws?id=45831 Section 451 CrPC applies only where property is produced before the criminal court or is in its custody, so goods remaining with customs authorities cannot be released under that provision by the Magistrate. Even so, the High Court may use its inherent powers to direct interim custody where the record prima facie supports the importer's claim, the goods are deteriorating, and the importer is not an accused, if justice so requires. Any release remains subject to lawful conditions, including prior payment of customs duty and the continued operation of a forfeiture order under the special statute. en-us Thu, 14 Jun 1979 00:00:00 +0530 Wed, 14 Jul 2010 11:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45831 Section 451 CrPC applies only where property is produced before the criminal court or is in its custody, so goods remaining with customs authorities cannot be released under that provision by the Magistrate. Even so, the High Court may use its inherent powers to direct interim custody where the record prima facie supports the importer's claim, the goods are deteriorating, and the importer is not an accused, if justice so requires. Any release remains subject to lawful conditions, including prior payment of customs duty and the continued operation of a forfeiture order under the special statute. Case-Laws Customs Thu, 14 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45831