High Court Rules "Magistrate" in Customs Act Section 110 Refers to Executive Magistrate, Not Judicial or Metropolitan Magistrate.

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....The word “Magistrate” appearing in Section 110 (IB) and (1C) of the Customs Act, 1962 must be interpreted so as to be read as a reference to an Executive Magistrate and not to a Judicial Magistrate or a Metropolitan Magistrate - HC....