The Customs Act is a special legislation with its own comprehensive framework and procedures, and the provisions of the Cr.P.C would be inapplicable.

JUDGMENT

Subramonium Prasad, J. - The present petition under Section 482 of the Code of Criminal Procedure is for setting aside the order dated 16.02.2020 passed the Ld. Chief Metropolitan Magistrate which directed the disposal of the goods imported by the petitioner which are perishable in nature and kept in the custody of the respondent in accordance with the Disposal Manual 2019. The Petitioner herein is a businessman and is the sole proprietor of M/s Jai Dev Traders, 384, Kirana Mandi, Ram Nagar, Ghaziabad-201001.

2. The facts, in brief, leading to the filing of the instant petition are as under:

a) The Petitioner in the course of his business during October-December 2016 had imported Dry Dates from Dubai originating from Iran, about 8 containers thereof valued at Rs.1,24,22,876/- and 6 bills of entry of the dates were produced against the consignment.

b) The Customs department received intelligence information that this consignment did not originate in Iran but loaded from Karachi Port by one agency namely Maersk Pakistan Line and the Petitioner showed the custom authorities the following Bills of Entry in its ledger book to dispel the suspicion of the Customs Department-

Bill of Entry & Date

c) The 8 containers were accordingly taken in custody. For investigation, the department, on 01.11.2019 summoned the freight forwarder of M/s Sea Fast Shipping Agency and checked his phone. Incriminating information was found in the phone. Accordingly a panchnama was prepared on 05.11.2019.

d) The Department also wrote to the shipping agency i.e. Maersk Line on 04.11.2019 to verify the shipping status of the 8 containers containing dry dates for sale in the background of assertion made by the Petitioner stating that the containers had been shipped from Iran.

e) M/s Maersk Line replied vide email dated 5.11.2019 stating that the containers were shipped from Karachi Port, Pakistan. Documentary proof i.e. copy of Bill of Lading was annexed to the email.

f) Thereafter, the seized containers were inspected and summons was issued to the Petitioner on 04.11.2019 seeking an explanation about the true origin of these goods.

g) The statement of the Petitioner was recorded under Section 108 Customs Act where he allegedly admitted to the e-mail of Maersk Line confirming the origin of the goods to be from Karachi Port, Pakistan and not Iran. The said statement was later retracted by the Petitioner.

h) The Customs Department arrived at the conclusion that the Petitioner had deliberately suppressed the origin of the containers containing packaged dry dates for evading customs duty as goods imported from Pakistan carry a higher import duty as against imported goods from Iran which have a lower rate of import duty.

i) The department therefore finalized the amount of duty levied on the consumable goods imported from Pakistan as Rs.3,40,41,873/- and booked the Petitioner under Section 135 Customs Act and arrested him on 05.11.2019 whereafter he was sent to Judicial custody. The Petitioner was released out on bail on 20.12.2019.

j) The Respondent herein preferred an application under Section 451 CrPC before the CMM, Patiala house seeking disposal of the perishable seized goods i.e. dry dates. The Petitioner herein contended before the Ld. CMM that the Court did not have jurisdiction under the Customs Act to direct the disposal of the imported seized goods. The Ld. CMM vide order dated 16.12.2020 passed the impugned order, directing the disposal of seized goods by relying on the verdict of the Supreme Court in Sunder Bhai Amba Lal Desai v. State of Gujarat, (2002) 10 SCC 283, which states that perishable goods seized by the customs should be disposed