Whether a Judicial/Metropolitan Magistrate can conduct proceeding under Section 110 (1B), Customs Act

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 5...