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TMI Blog1987 (10) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... application filed by the Asst. Collector of Customs, Bhuj on 31-8-1987. The said application was rejected on the ground that the work to be done under the amended provisions of the Customs Act can be done by the Executive Magistrates or Sub-Divisional Magistrates and, therefore, that work should be assigned to them and not to the Magistrates doing Judicial work. Against the aforesaid order revision application was filed but the same has been rejected by the learned Sessions Judge. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) certifying the correctness of the inventory so as prepared, or (b) taking in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative sample of such goods, in the presence of the Magistrate, and certifying 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 3(4) of the Criminal Procedure Code it is provided as under: (4) Where under any law, other than this Code, the function exercisable by a Magistrate relates matters: (a) which involve the appreciation or sifting of evidence or the formulation of any decision which exposes any 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 prose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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