TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 839
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....g in Crl. Revision No. 6 (H) of 2021 and Crl. Revision No. 5 (H) of 2021, whereby the order dated 20.07.2021 passed by the learned Judicial Magistrate, Shillong in Crl. Misc. Applications No 25 of 2021 and Crl. Misc. Application No 26 of 2021 under Section 135(1) (a) and (b) of the Customs Act, 1962 were upheld. 3. Brief facts as enumerated in the petition is that on the basis of specific information, the Officers of the Directorate of Revenue Intelligence, Shillong Regional Unit had intercepted three trucks bearing Registration numbers AP16TH-7137, AP16TH-7277 and AP16TE-5670 on 09.04.2021 near Thangshalai village, NH-6, East Khasi Hills District of Meghalaya between 06.00 hours and 06.15 hours. On being searched, a total number of 1500 b....
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....hich the learned Magistrate has assumed jurisdiction in releasing the said trucks which he could not have done so given the fact that there is an express provision for release of the goods (including the trucks herein) under Section 110 A of the Customs Act, where the proper officer who has caused seizure of the same under Section 110 of the said Act is empowered to release the seized goods. 8. Dr. Mozika has further submitted that the Customs Act, 1962 is a special Act and as submitted, there are specific provisions as regard arrest and seizure, particularly Section 104 which empowers the competent Custom Official to arrest any person suspected to have committed certain offences under the Customs Act. Sections 110 and 110A deals with the ....
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....f the said Customs Act, the sanction of the Principal Commissioner has to be obtained which will be followed by filing of a regular criminal complaint whereupon, the learned Judicial Magistrate will then assume jurisdiction. Such stage has not yet reached at the time of passing of the impugned order by the learned Magistrate and as such, it is reiterated that powers under Section 451/457 Cr.P.C. could not have been exercised by the learned Judicial Magistrate. The case of Directorate of Revenue Intelligence v. PRK Diamonds Pvt. Ltd & Anr: 2019 SCC Online Del 8226 was cited by the petitioner to support the contentions made herein. 11. Mr. J. Shylla, learned counsel for the respondents in his reply has candidly admitted that under the variou....
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....led by the petitioner herein before the learned Sessions Judge, Shillong was also dismissed vide a detailed order dated 25.10.2021, it is further submitted. 13. However, Mr. Shylla has fairly submitted that in the event that this Court finds that the learned Magistrate has no jurisdiction to pass the impugned order dated 20.07.2021, the respondents may be allowed to approach the competent authority under Section 110 A of the Customs Act. Again, considering the peculiar circumstances of this matter and taking into consideration the fact that the said trucks were in custody for more than nine months contrary to the direction of the Hon'ble Supreme Court in the case of Sunderbhai Ambalal Desai v. State of Gujarat: (2002) 10 SCC 283 wherein at....
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....nd when such property was produced before the said Court, an appropriate order may be passed for the custody of such property. 17. As was noticed by the Hon'ble Delhi High Court in the case of PRK Diamonds Pvt. Ltd (supra), for the applicability of Section 451 of the Cr.P.C, an inquiry or trial has essentially to be in progress. 18. Coming to the Customs Act, 1962 what is seen is that there are specific provisions for searches, seizure and arrest under chapter XIII of the Act which empowers the proper officer to resort to the provisions of Sections 100 through Section 110-A for the same. However, for the limited purpose of this matter, the relevant provision would be Section 110 which speaks of seizure of goods, documents and things and S....
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....er of the adjudicating authority, be released to the owner on taking a bond from him in the proper form with such security and conditions as the adjudicating authority may require.]" In a proceeding under the Customs Act, it is but natural to expect that the provisions of the said Act would be applicable to enable the concerned party to resort to for specific directions or relief as the case may be. When in Section 110-A it has been specifically laid down that the proper officer is empowered to release the seized goods to the owner on taking a bond from him, then there is no necessity to approach the Magistrate to employ Section 451 of the Cr.P.C. for the purpose of release of such goods. It may be mentioned that the Customs Act, 1962 is a....