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Case Law Details

Case Name : DRI Vs Atul Gupta (Patiala House Court)
Appeal Number :
Date of Judgement/Order : 12/08/2021
Related Assessment Year :
Courts : District Court
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DRI Vs Atul Gupta (Patiala House Court)

It was held that the decision interpreting the word “Magistrate” to be Judicial/Metropolitan Magistrate seemed flawed and it was categorically held that it is an Executive function. Thereby, giving strength to the decision of this Court about the application not being maintainable before this Court. This Court also feels the need to discuss another decision of the Hon’ble High Court of Delhi pronounced recently in Air Customs v. Mosafier Alizahi & Ors., Crl. MC 1490/2020 wherein the Hon’ble High Court held that the proceedings under Section 52A of NDPS Act were to be carried out by the Metropolitan Magistrate. The order emphasized on 52A (4) of the NDPS Act however, there is no provision akin to Section 52A (4) in the Customs Act. Hence, the decision cannot be held to be a precedent especially in light of the authoritative pronouncements discussed above with emphasis on the decision in SLA (Crl.) no. 10280/2015. Moreover, this decision does not discuss the above-mentioned authoritative orders which are pertinent to the question under scanner.

Hence, to conclude, I do not find the application to be maintainable before this Court and therefore, the same is dismissed liberty to invoke the same before the Competent Authority.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

An application was filed under Section 110 (1B) of the Customs Act, 1962 before Ld. CMM on 26.02.2021. The same was marked to Ld. Duty MM on 01.03.2021. On the same date, Ld. Duty MM had issued notice to the respondent for 23.03.21. On 23.03.21, Ld. Counsel for respondent had sought time to file reply to the application and the reply was filed on 03.08.21. Today written submissions have been filed on behalf of DRI and arguments have been heard on the application. Maintainability of the application was questioned on the first date of hearing before this court in light of several judgments of the Hon’ble Supreme Court and Hon’ble High Court of Delhi. Ld. SPP ably argued in support of the application filed and sought time to file certain precedents.

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