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TMI Blog2017 (6) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... litan Magistrate - petition dismissed - decided against petitioner. - W.P. (CRL.) 1021/2013 - - - Dated:- 15-5-2017 - MR. R.K. GAUBA J. Petitioners Through: Mr. Satish Aggarwala, Advocate with Ms. Pooja Bhaskar, Advocate Respondents Through: Respondents in person. ORDER (ORAL) 1. The department of customs (petitioner), had statedly seized worn clothes from seven godowns in March, 2007 and in the wake of investigation carried out filed a criminal complaint, pending in the court of Additional Chief Metropolitan Magistrate (ACMM), New Delhi, on 03.07.2008 against four persons. An application was moved on 04.07.2011 praying for an inventory to be prepared of the seized items under Section 110 (1B) of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), have been seized by a proper officer under subsection (1), he shall prepare an inventory of such goods containing such details relating to their description, quality, quantity, mark, numbers, country of origin and other particulars as the proper officer may consider relevant to the identity of the goods in any proceedings under this Act and shall make an application to a Magistrate for the purpose of (a) certifying the correctness of the inventory so prepared; or (b) taking, in the presence of the Magistra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their description, quality, quantity, marks, numbers, country of origin and other particulars relevant to their identity. The provisions contained in sub-Section (1B) and (IC) of the Section 110 of the Customs Act, 1962 enjoin upon the Magistrate before whom an application thereunder is made to allow the same as soon as possible, he having three courses open to him. He can either certify the correctness of the inventory so prepared or have photographs of the seized goods taken in his presence and certify such photographs as true or he may allow representative samples to be drawn in his presence and, thereafter, certify the correctness of list of samples thus drawn. 4. The expression Magistrate is not defined in the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation by the customs authorities under the Customs Act, 1962. The objective of the proceedings envisaged in sub-Section (1B) and sub-Section (1C) of Section 110 is to have reconfirmation of the correctness of such inventory and, if possible, to de-burden the investigating agency of the responsibility of retaining the entire goods thus seized and, instead, to preserve only what is absolutely necessary which may be in the form of photographs of the goods or their representative samples. This is clear, inter alia, from the further provisions contained in other clauses of Section 110 as also by Section 110-A of the Customs Act, 1962. 7. In above view of the matter, the exercise of certification of the correctness of the inventory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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