TaxTMI 
TaxTMI 
2026 (5) TMI 781
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....d preferred an application under Section 497 of the BNSS, 2023, before the learned Additional Sessions Judge, FTC number 3, Kamrup (Metro), Guwahati, seeking release of a vehicle seized by the Directorate of Revenue Intelligence, Guwahati Zonal Unit. 3. As per the contentions raised in the criminal petition, the truck involved in this case was seized by the officials of the Directorate of Revenue Intelligence (hereinafter referred to as DRI), in the presence of two independent witnesses, on being found to be carrying cigarettes of foreign origin without having paid the due revenue/customs on them. It is the case of the DRI that the truck contained concealed cartons, which in turn contained about 19,85,000 sticks of cigarettes of foreign origin. The truck, which was used for concealment and transport of the smuggled goods alongwith a white Tata Safari Car, and the mobile phones of the intercepted individuals, and other relevant documents, were duly inventoried and detailed in a seizure list. The three intercepted individuals involved in the incident were arrested and produced before the learned Chief Judicial Magistrate, Kamrup (Metro), Guwahati, on 19.02.2025, whereupon they wer....
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....n accordance with the Act and not under the provisions of the Cr.P.C. 8. The learned counsel for the petitioner has submitted that the Customs Act, 1962, unequivocally vests the power to order the release of seized goods and conveyances exclusively with the authorities under the Customs Act. He has submitted that the Customs Act 1962 itself provides an exhaustive and complete appellate mechanism under Sections 128, 129 and 130 of the Customs Act, 1962 for redressal of grievances on orders passed by the "proper officer" or the adjudicating authority on applications praying for release of seized goods or conveyances. He has submitted that, therefore, the learned Additional Sessions Judge, while passing the order dated 20.06.2025, had traversed beyond the jurisdiction conferred on the said court by law, when it directed the release of a vehicle seized under the provisions of the Customs Act, 1962. He has submitted that the Customs Act 1962 is a special statute with a self-contained mechanism for dealing with seized goods. 9. The learned counsel has submitted that this Court had, by its order dated 01.02.2019, passed in WP(C) 4029 of 2018, titled Bajender Singh Cheema versus the ....
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....ditional Session Judge that there is no bar in the provisions of the Customs Act on the power and authority vested in the regular Criminal Courts to adjudicate on the prayers for custody of seized articles. 13. The learned counsel for the respondent has supported the observation of the learned Trial Court that the investigating authority had, in the meantime, with the passage of more than 6 months from the seizure, had sufficient time to investigate the case. He has submitted that the learned Court had correctly appreciated the law and allowed the custody of the seized vehicle in favour of the respondent herein. 14. This Court does not find any dispute to the powers vested in a criminal Court to order the custody and disposal of property pending trial in certain cases, since such powers have been vested in the Courts by the provisions of the Cr. P.C itself. It is, however, also noted that the Customs Act,1962, contains specific provisions relating to search, seizure and arrest. The provisions of Sections 100 to 110A provide for the powers of the "Proper Officer" and/or the "Adjudicating Authority" to exercise jurisdiction for the release of goods, documents or articles seized....
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....ssession they were seized: Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend such period to a further period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified: Provided further that where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply. (3) The proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. (4) The person from whose custody any documents are seized under sub- section (3) shall be entitled to make copies thereof or take extracts therefrom in the presence of an officer of customs." "110A Provisional release of goods, documents and things seized pending adjudication.-Any goods, documents or things seized under section 110, may, pending the order 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....