https://www.taxtmi.com/caselaws?id=468536 Confiscated goods under the Customs Act, 1962 vest in the Central Government, and the adjudging customs officer becomes the proper authority to take and retain possession. The Code of Criminal Procedure, 1973 does not override this special statutory scheme, because orders under Sections 451 and 452 are only temporary measures for preserving property pending trial. Section 5 preserves the operation of the special law, so a Magistrate cannot continue custody of articles already confiscated under customs adjudication or refuse delivery to the customs authority. en-us Thu, 27 Feb 2003 00:00:00 +0530 Tue, 12 May 2026 14:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468536 Confiscated goods under the Customs Act, 1962 vest in the Central Government, and the adjudging customs officer becomes the proper authority to take and retain possession. The Code of Criminal Procedure, 1973 does not override this special statutory scheme, because orders under Sections 451 and 452 are only temporary measures for preserving property pending trial. Section 5 preserves the operation of the special law, so a Magistrate cannot continue custody of articles already confiscated under customs adjudication or refuse delivery to the customs authority. Case-Laws Customs Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468536