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TMI Blog2013 (2) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... istrate as appearing under Section 110 (1B) under reference to the provision of Section 3 (4) Cr.P.C. was not examined in the orders relied upon by the learned counsel for the Petitioner, they cannot be said to be binding precedents. Rather, the same are per incuriam. The Petition is dismissed with liberty to the Petitioner to approach the Collector concerned of the area to perform the functions as laid down under Section 110 (1B) of the Act. - CRL.M.C. 526/2013 - - - Dated:- 21-2-2013 - G. P. Mittal, J. For the Petitioner : Satish Aggarwal, Adv. For the Respondent : Rajdipa Behura, Amicus Curiae JUDGMENT G. P. Mittal, J. 1. By virtue of this Petition under Section 482 of the Code of Criminal Procedure, 1973 (C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Coordinate Bench of this Court in Department of Customs v. Parvinder Kaur 2991 (73) ECC 66; DRI v. Agro Impex Crl.M.C. No.3644/2012 decided on 29.01.2013; and DRI v. State Ors., Crl.MC.2513/2010 decided on 06.08.2010. 5. In all these judgments, the question whether the function of certifying correctness of the inventory prepared by the customs officers was not gone into by the learned Single Judges while granting permission or issuing directions to the learned MM for certifying correctness of the inventory to be prepared under Section 110 (1B) of the Act. 6. The learned Amicus Curiae, however, submits that the functions to be performed by a Magistrate for certifying the correctness of the inventory under Section 110 (1B) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Assistant Collector of Customs v. Surendra Praggar Gosain Anr. (1988) 1 GLR 421 where this question was examined in detail. Paras 2 to 4 of the judgment are extracted hereunder:- 2. On perusal of Section 110 of the Customs Act, 1962 it is clear that it deals with seizure of goods, etc. By the recent amendment in Section 110 of the said Act Sections 110(1A), (1B) and (1C) are inserted. Mrs. Mehta raises the contention that whenever an application is made under Sub-section (1C) of Section 110 the Magistrate shall, as soon as may be, allow the application. In other words whenever such an application is made to the Chief Judicial Magistrate for doing the work contemplated under Section 110(1B), he should grant it by assigning the Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the correctness of any list of samples so drawn. (1C) Where an application is made under Sub-section (1B), the Magistrate shall, as soon as may be, allow the application. On perusal of said Sub-section (1A) it is clear that the Central Government has authority to specify the goods or class of goods which can be disposed of after its seizure by proper officer and in the manner which may be determined from time to time after following the procedure specified, in Sub-section (1B) of Section 110. 3. For properly identify the goods it is necessary to make 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Court, they shall, subject to the provisions of this Code, be exercisable by a Judicial Magistrate; or (b) which are administrative or executive in nature, such as, the granting of a licence, the suspension or cancellation of licence, sanctioning a prosecution, or withdrawing from a prosecution, they shall, subject as aforesaid, be exercisable by an Executive Magistrate. It is, therefore, clear that the functions to be performed by the Magistrate under Sub-section (1B) of Section 110 of the Customs Act would not involve any appreciation or sifting of evidence which expose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate. Since the aspect of function of the Magistrate as appearing under Section 110 (1B) under reference to the provision of Section 3 (4) Cr.P.C. was not examined in the orders relied upon by the learned counsel for the Petitioner, they cannot be said to be binding precedents. Rather, the same are per incuriam. 8. With due humility, I would subscribe to the interpretation as placed by the Gujarat High Court in Surendra Praggar Gosain. 9. Thus, the Petition is dismissed with liberty to the Petitioner to approach the Collector concerned of the area to perform the functions as laid down under Section 110 (1B) of the Act. 10. Before parting with the judgment, I place on record the able assistance rendered by Ms. Rajdipa Behura, the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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