- (1.) This revisional application is directed against an order of a learned Magistrate, First Class, Barrackpore setting aside an order of confiscation of two bags of cloves made by an Assistant Collector of Land Customs and directing the cloves to be returned to the accused.
(2.) On a complaint filed by an Assistant Collector of Land Customs, Calcutta the opposite party Brindaban Adhikary was tried by the learned Magistrate under section 167(8) of the Sea Customs Act, section 5 of the Import and Export (Control) Act and section 7 of the Land Customs Act. On the 11th August, 1962 the accused was acquitted. It is stated in the revisional petition that prior to the passing the order of acquittal a competent Land Customs Officer had confiscated the cloves in question under section 167(8) of the Sea Custom Act. It is also stated that before the above-mentioned order of acquittal was passed the learned Magistrate was formally informed about the said order of confiscation At the time of passing the order of acquittal the learned Magistrate made an order - "As regards the two bags of cloves found in the hand of the accused, the confiscation order passed by the Customs authority is hereby vacated and the same or its sale proceeds, as the case may be, be returned to the accused." This part of the order of the learned Magistrate setting aside the order of confiscation and directing return of the cloves to the accused is challenged to be illegal.
(3.) Mr. Sinha, appearing on behalf of the opposite party contends, having regard to the provision of section 7 of the Land Customs Act, that the order of the Customs authority confiscating the goods was without jurisdiction, that it was a nullity and that, therefore, the learned Magistrate was perfectly justified in setting aside the order which was a nullity and directing return of the cloves to the accused.;