Magistrate can’t Order revaluation of smuggled goods at preliminary stage: Delhi HC

Directorate of Revenue Intelligence Vs Swaraj International & Anr. (Delhi High Court) Delhi High Court held that Magistrate not empowered to order/ direct fresh revaluation of smuggled goods at the preliminary stage of investigation. Accordingly, direction for revaluation of goods is unsustainable in law. Facts- On 4th June, 2009, Respondent No. 2, Harsh Vasant, and one Moolchand Sharma, were arrested by officers of the DRI, Delhi Zonal Unit, for offences u/s. 132 and 135 of the Customs Act, 1962, in relation to the smuggling of 5010 bottles of foreign liquor, allegedly concealed within a ...