https://www.taxtmi.com/caselaws?id=791579 The Customs Act, 1962 provides an exhaustive scheme for seizure, custody and provisional release of goods and conveyances through the proper officer and adjudicating authority, including provisional release under section 110A. Because that special mechanism governs seized property, a criminal court cannot use general criminal procedure to direct release of a truck seized under the Act. The court held that recourse to general criminal jurisdiction is barred where the statute prescribes a specific process, and the order granting custody was unsustainable. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791579 The Customs Act, 1962 provides an exhaustive scheme for seizure, custody and provisional release of goods and conveyances through the proper officer and adjudicating authority, including provisional release under section 110A. Because that special mechanism governs seized property, a criminal court cannot use general criminal procedure to direct release of a truck seized under the Act. The court held that recourse to general criminal jurisdiction is barred where the statute prescribes a specific process, and the order granting custody was unsustainable. Case-Laws Customs Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791579