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Customs - Highlights / Catch Notes

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The word “Magistrate” appearing in Section 110 (IB) and (1C) of ...


High Court Rules "Magistrate" in Customs Act Section 110 Refers to Executive Magistrate, Not Judicial or Metropolitan Magistrate.

June 1, 2017

Case Laws     Customs     HC

The word “Magistrate” appearing in Section 110 (IB) and (1C) of the Customs Act, 1962 must be interpreted so as to be read as a reference to an Executive Magistrate and not to a Judicial Magistrate or a Metropolitan Magistrate - HC

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