ASSISTANT COLLECTOR OF CUSTOMS KUTCH Vs. SURENDRA PRAGGAR GOSAI

JUDGEMENT

(1.) Present application is filed against the order dt. 17 passed by the learned Sessions Judge Kutch at Bhuj in Criminal Revision Application No. 54 of 1987. The learned Session Judge has delivered common judgment in three Criminal Revision Applications being Cri. Rev. Applications No. 54 55 and 56 of 1987. The said three revision applications were by the Asst. Collector of Customs Bhuj against the order passed by the learned Chief Judicial Magistrate Bhuj on 2-9-1987 in an 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 Sec. 110 of the Customs Act 1962 it is clear that it deals with seizure of goods etc. By the recent amendment in Sec. 110 of the said Act Secs. 110(1A) (1B) and (1C) are inserted. Mrs. Mehta raises the contention that whenever an application is made under sub sec. (1C) of Sec. 110 the Magistrate shall as soon as may be allow the application. In other words whenever such an application is made to the Chief Judicial Magistrate for doing the would contemplated under Sec. 110(1B) he should grant it by assigning the Judicial Magistrate for that work. In order to properly appreciate the contention it is necessary to reproduce the amended sub-sections which read as under:

(3.) For properly identify the goods it is necessary to make inventory of such goods containing such details relating to their description quality quantity mark numbers country of origin and other particulars as the proper Officer may consider relevant to the identity of the goods and for the purpose of ascertaining as to what is stated in the said inventory is correct the inventory is to be made in the presence of Magistrate and for that purpose an application is to be made for (i) certifying the correctness of the inventory so prepared (ii) taking in the presence of the Magistrate photographs of such goods and certifying such photographs as true and (iii) 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.