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TMI Blog1985 (8) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... n mentioned above. The value of the said goods was estimated at ₹ 33,87,740.00 approximately. The goods were, therefore, seized under Section 110 of the Customs Act, 1962 (hereinafter referred as 'the Act') on the reasonable belief that the same were liable to confiscation under the provisions of the Act. Subsequently, a complaint was instituted against Rajender Parkash Sharma, Mal Singh and Harbans Singh under Section 135(1)(b)(i) of the Act. (2) During the course of inquiry in the complaint, Randhir Singh petitioner inCr. M. (M) 496/85 made an application for release of truck No. CHW-4831 claiming to be the registered owner thereof. He, inter alia, contended that he had no knowledge whatsoever of the smuggled goods having been loaded in the said truck. He further pointed out that the truck had been hypothecated with United Commercial Bank, Chandigarh Branch, against an advance amount ofRs.l,89,000.00 and most of the said amount was still due from him. So, he prayed for release of the truck on Superdari basis. His application was vehemently opposed by the Directorate of Revenue Intelligence. It was eventually rejected by the Additional Chief Metropolitan Mag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper officer .it he has reason to believe that any goods are 'liable' to confiscation under the Act.. Sub-section (2) thereof provides that where any goods are seized under Sub-section (1) and no, notice in respect thereof is given under clause (a) of Section 124 within six months of the seizure of the goods, the goods shall be returned to the person from whose, possession they were seized. ' However; '-under the proviso to Sub-section(2)'the aforesaid period of six months may 'on sufficient cause being shown-be 'extended by the Collector of Customs for a period not exceeding-six months. In other words the total period during which 'the seized goods can be retained by the officers of the Customs Department comes to one year where no notice under Section 124 of the Act is under Section 111 provides for confiscation of improperly, imported /smuggled goods 'etc. enumerated therein. Section 115 deals with' the confiscation of conveyance Under Sub-section (2) there of any conveyance or animal used as a means of transport in the smuggling of any goods or in the carriage of any smuggled goods is liable to confiscation unless the owner of' th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the criminal court. In the context, he has adverted to Section 4 of the.Code of Criminal Procedure hereinafter referred to as the Code'), which provides for trial of offences under the Indian Penal Code (for Short IPC) and other laws. Sub-section (1) of Section 4 deals with' offences under Indian Penal Code while Sub-section (2) thereof provides that all offences under any other law i.e. other than the offences under the Indian Penal Code shall be investigated, inquired into) 'tried and otherwise dealt with according to the same provisions viz. the provisions of the Code, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences. It would follow as a necessary corollary that where any, special statute prescribes offences and simultaneously specifies the manner or place of investigating, inquiring into, trying or others wise dialing with such offence, the provisions of the Code shall not. apply to that extent. So, it is to be seen if any provision to the contrary is made in the Act which may indicate that an offence under the Act is not to be investigated, inqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wording this Section will apply only where property is produced before a court during any inquiry or trial. In other words, the Magistrate will have no jurisdiction to dispose of the property which is never produced before him. The submission of Shri Harjinder Singh, however, is that the moment the Customs Officers instituted the complaint in respect of goods seized by them, the seized goods including the trucks in question became custodia legis. It would be all the more so when the complainant also filed Along with the complaint the Panchnama vide which the trucks in question were seized. Thus, according to him, on taking cognizance of the complaint the Magistrate would have seisin of the case and he would be deemed to be in control and custody of the case property so as to make appropriate orders regarding the interim custody of the seized goods including the trucks pending the conclusion of the inquiry/trial. However, on a consideration of the matter, I do not feel persuaded to subscribe to this view. (8) In Remo Paul Altoe v. Union of India, , an Assistant Collector of Customs filed a complaint in the court of the Chief Metropolitan Magistrate, Calcutta, alleging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy a proceeding under the Customs Act is pending or the Customs authorities have made any order with which the Magistrate's order is inconsistent. It is thus crystal clear that the Supreme Court did not consider the mere fact of the foreign currency seized by the concerned authorities under the foreign Exchange Regulation Act being case property in respect of which the alleged offence was committed to be enough to empower a criminal court to pass on order regarding its disposal under Section 452(1) of the Code. The Said case stood On a much better footing than the one in hand, in that the criminal court therein had not only taken seisin of the case but had also decided it finally. Even then the mere factum of the seized goods being the case property regarding which offence had been committed was not considered as tantamount to production of the goods before the Magistrate. It may be noticed here that whereas Section 451 deals with Only property which is produced before any criminal court during any inquiry or trial, Section 452 covers any property or documents produced before the court or in the custody of the court or regarding which any offence appears to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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