LAWS(DLH)-2021-12-182

AMIT KUMAR GUPTA Vs. PRINCIPAL COMMISSIONER OF CUSTOMS

Decided On December 21, 2021
AMIT KUMAR GUPTA Appellant
V/S
PRINCIPAL COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) The present petition under Sec. 482 of the Code of Criminal Procedure is for setting aside the order dtd. 16/2/2020 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:

(3.) Mr. Priyadarshi Manish, Ld. Counsel appearing for the petitioner submitted that the Ld. CMM did not possess the jurisdiction to pass an order to dispose of the imported goods under Sec. 451 of the Cr.P.C. He submitted that the Customs Act is a self-contained code which governs the importing of goods in the country and has its own special powers, procedures, regulations and rules which have been arrived at pursuant to its unique objective it aims to fulfill; he argued that Customs Act being a special legislation, the provisions of the Cr.P.C would be inapplicable. He submits that any disposal of the goods should have been in accordance with Chapter XIV of the Act which prescribes for confiscation of goods and the levying of penalties and punishment and any rule made in pursuance thereunder.