TaxTMI 
TaxTMI 
2013 (2) TMI 812
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....ct, 1962 (the Act) and certify the correctness of Panchnama dated 02.01.2012. 2. As per the averments made in the Petition, on 02.01.2012 the officers of DRI had seized 145.250 MT of Red Sanders wood vide Panchnama from the premises of C-315, Shahbad Daulatpur, Delhi. According to the Petitioner, Red Sanders Wood is prohibited for export as per Schedule II of Foreign Trade Policy 2009-2014 and is also covered under Appendix II of Convention on International Trade in Endangered Species of Wild Fauna and Flora. It is stated that the DRI approached the learned 'MM' to certify the correctness of the inventory, who by an order dated 08.01.2013 directed the Petitioner (DRI) to obtain permission of this Court for holding the Court at the CWC Wa....
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....cious judicial time but may sometimes result in an embarrassing situation for a Judicial Magistrate who has to testify about the correctness of the inventory and obviously such inventory is normally prepared where the goods involved are voluminous, as is in the instant case, that is 145.250 MT. Referring to Section 3 (4) of the Cr.P.C., the learned Amicus Curiae states that where under any law other than the Code the functions exercisable by a Magistrate relates to matters which involve the appreciation or shifting of evidence or the formulation of any decision which exposes any person to any punishment or penalty or detention in custody pending investigation, inquiry or trial or would have the effect of sending him for trial before any Cou....
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....ods, depreciation in the value of the goods, with the passage of time, constraints of storage - page for the goods or any other relevant considerations, by notification in the Official Gazette, specify the goods or class of goods which shall, as soon as may be after its seizure under Sub-section (1) be disposed of by the proper Officer in such manner as the Central Government may. from time to time, determine after following the procedure hereinafter specified. (1B) Where any goods, being goods specified under Subsection (1A) having been seized by a proper Officer under Sub-section (1), he shall prepare an inventory of such goods containing such details relating to their description quality, quantity, mark numbers, country of origi....
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....lication is to be made for (i) certifying the correctness of the inventory so prepared, (ii) taking in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true, and (iii) allowing to draw representative sample of such goods in the presence of the Magistrate and certifying the correctness of any list of samples so drawn. 4. One of the reasons given by the learned Magistrate is that the aforesaid duties cannot be said to judicial duties which a Judicial Magistrate has to perform. As these duties are in the nature of either executive or administrative one the Judicial Magistrate should not be entrusted with such work, because such work can be discharged by the Executive Magistrates or Sub-Divi....
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.... functions cannot be said to be the functions to be discharged by Judicial Magistrates. Functions described in Sub-section (1B) of Section 110 of the Customs Act are either executive or administrative nature and therefore, they are exercisable by the Executive Magistrates. Further, Judicial Magistrates are so much over-burdened with the pending criminal matters in Courts that it is not desirable to put any further additional burden of executive work. It is also not desirable in the interests of justice that such matters be assigned to the Judicial Magistrate for the additional reason that ultimately when criminal complaints are filed for the offence under Section 135 of the Customs Act, such complaints are also filed before the Judicial Mag....