2017 (10) TMI 1579 - SCH - Customs

Maintainability of application filed under Section 110(1B) of the Customs Act - HELD THAT - Having regard to the scheme under Section 110(1B) of the Customs Act 1962 in absence of any proceedings in court the judicial magistrate will not be required for the purpose of certifying the inventory or performing any function mentioned in the said section. SLP disposed off.

Summary

The Supreme Court of India ruled that under Section 110(1B) of the Customs Act, 1962, a judicial magistrate is not required to certify inventory or perform any functions if there are no court proceedings. The special leave petition was disposed of accordingly, and any pending applications were also resolved.