1997 Supreme(Raj) 1331
M.A.A.KHAN
Inspector, Central Excise and Customs, Barmer – Appellant
Versus
Sukhdev Singh – Respondent
JUDGMENT
1. -The common question involved in ail these four petitions under section 482 Cr.PC. is whether a Magistrate has the discretionary power under section 457 Cr.PC. to release a property which is "liable to confiscation" under the provisions of the Customs Act, 1962 (the "Customs Act") when such property is initially seized by a police officer but the custody, control and possession thereof has subsequently been delivered by such police officer to the proper officer (a Customs Officer) under the Customs Act.
2. The learned counsel for the Union of India and the Customs Department have vehemently urged that the Customs Act which makes provisions for the arrest and detention of the offenders against that Act and search and seizure of properties, liable to confiscation, being a special law over rides the provisions of the Code Criminal Procedure, 1973 (Cr.PC ), which is a general law, in regard to the disposal of properties seized and liable to confiscation. The learned counsel placed reliance on a number of decisions of this Court as well as of other High Courts and the Apex Court namely :
1. Asstt. Customs Collector v. Tilak Raj, AIR 1969 Delhi 301
2. Superintendent, Customs
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