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TMI Blog2022 (2) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 110-A for the same. However, for the limited purpose of this matter, the relevant provision would be Section 110 which speaks of seizure of goods, documents and things and Section 110-A which provides for release of goods, documents and things seized pending adjudication - In a proceeding under the Customs Act, it is but natural to expect that the provisions of the said Act would be applicable to enable the concerned party to resort to for specific directions or relief as the case may be. When in Section 110-A it has been specifically laid down that the proper officer is empowered to release the seized goods to the owner on taking a bond from him, then there is no necessity to approach the Magistrate to employ Section 451 of the Cr.P.C. for the purpose of release of such goods. It may be mentioned that the Customs Act, 1962 is a special Act while the Code of Criminal Procedure deals with the general law. It is also well settled that the provisions of the Special Act will override the provisions of the general law as in the case in hand. The principles of the latin maxim of generalia specialibus non derogant , i.e., general law yields to special law should they operate in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing the parties has dismissed both the petitions holding that there is no jurisdictional infirmity with the order of the learned Magistrate. 6. The petitioner being highly aggrieved and dissatisfied with the impugned order dated 25.10.2021 has accordingly approached this Court with similar and identical petitions under Section 482 Cr.P.C. 7. Heard Dr. N. Mozika, learned Sr. counsel appearing for the petitioner who has submitted that the main grievance of the petitioner is the manner in which the learned Magistrate has assumed jurisdiction in releasing the said trucks which he could not have done so given the fact that there is an express provision for release of the goods (including the trucks herein) under Section 110 A of the Customs Act, where the proper officer who has caused seizure of the same under Section 110 of the said Act is empowered to release the seized goods. 8. Dr. Mozika has further submitted that the Customs Act, 1962 is a special Act and as submitted, there are specific provisions as regard arrest and seizure, particularly Section 104 which empowers the competent Custom Official to arrest any person suspected to have committed certain offences under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Custom Officials before the Magistrate to seek permission for custody of the same. However, in the present case, an official of the petitioner's department has filed a preliminary complaint before the learned Chief Judicial Magistrate, Shillong making specific prayer for sending the accused persons to judicial custody and at the same time has also made a prayer for grant of custody of the seized goods. When the preliminary complaint was endorsed to the learned Judicial Magistrate, Shillong, on perusal of the preliminary complaint along with the inventory of the seized goods and on prayer made, the learned Magistrate vide order dated 10.04.2021 has firstly, remanded the accused persons to judicial custody and secondly, has acknowledged production of the seized good before the court and has also directed that the same be returned to the Intelligence Officer to be deposited at the designated Godown of Disposal Unit of Custom Hqrs. Shillong for custody. This, according to the learned counsel for the respondents, is a clear indication that the Custom Officials has submitted the custody of the seized goods to the jurisdiction of the Magistrate. 12. Under the circumstance, the owner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of property pending trial in certain cases and when such property was produced before the said Court, an appropriate order may be passed for the custody of such property. 17. As was noticed by the Hon'ble Delhi High Court in the case of PRK Diamonds Pvt. Ltd (supra), for the applicability of Section 451 of the Cr.P.C, an inquiry or trial has essentially to be in progress. 18. Coming to the Customs Act, 1962 what is seen is that there are specific provisions for searches, seizure and arrest under chapter XIII of the Act which empowers the proper officer to resort to the provisions of Sections 100 through Section 110-A for the same. However, for the limited purpose of this matter, the relevant provision would be Section 110 which speaks of seizure of goods, documents and things and Section 110-A which provides for release of goods, documents and things seized pending adjudication. For the sake of clarity, the above mentioned provisions are reproduced herein as under: "110. Seizure of goods, documents and things. - (1) If the proper officer has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods: 1[Provided that where it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officials and the stage of prosecution has not yet commence as evident from the fact that the relevant sanction for prosecution by the Principal Commissioner of Customs or Commissioner of Customs have not yet been issued to enable the Court to take cognizance of the offence. Therefore, the learned Magistrate in the absence of a trial or inquiry could not have passed the said impugned order under Section 451/457 Cr.P.C. 20. For the reasons stated above, this Court finds that the learned Magistrate has acted without jurisdiction while passing the impugned order dated 20.07.2021 and thus, an abuse of the process of the court has been occasioned. The same is hereby set aside and quashed. Consequently, the order dated 25.10.2021 passed by the learned Sessions Judge, Shillong also cannot be sustained in the light of the findings above. 21. Before parting with the records, this Court expresses its view that the respondents are at liberty to approach the proper officer under the Customs Act, 1962 particularly under Section 110-A for release of the seized vehicles and the same to be duly considered and expeditiously disposed of keeping in mind that the said vehicles have been under custod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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