DIRECTORATE OF REVENUE INTELLIGENCE Vs. STATE

JUDGEMENT

(1.) BY virtue of this Petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) the Petitioner Directorate of Revenue Intelligence (DRI) seeks for directions to the learned Metropolitan Magistrate ('MM') to hold the Court at CWC Warehouse, DSIDC, Narela for the purpose of conducting proceedings under Section 110(1B) of the Customs Act, 1962 (the Act) and certify the correctness of Panchnama dated 02.01.2012. As per the averments made in the Petition, on 02.01.2012 the officers of DRI had seized 145.250 MT of Red Sanders wood vide Panchnama from the premises of C -315, Shahbad Daulatpur, Delhi. According to the Petitioner, Red Sanders Wood is prohibited for export as per Schedule II of Foreign Trade Policy 2009 -2014 and is also covered under Appendix II of Convention on International Trade in Endangered Species of Wild Fauna and Flora. It is stated that the DRI approached the learned 'MM' to certify the correctness of the inventory, who by an order dated 08.01.2013 directed the Petitioner (DRI) to obtain permission of this Court for holding the Court at the CWC Warehouse, DSIDC, Narela for the purpose of certifying the correctness of the inventory prepared by the officers of DRI.

(2.) I had my doubts whether the functions to be performed under Section 110(1B) of the Act are judicial functions or administrative/executive functions to be performed by Executive Magistrate. I appointed Ms. Rajdipa Behura, Amicus Curiae to assist the Court for disposal of this Petition.

(3.) IN all these judgments, the question whether the function of certifying correctness of the inventory prepared by the customs officers was not gone into by the learned Single Judges while granting permission or issuing directions to the learned 'MM' for certifying correctness of the inventory to be prepared under Section 110(1B) of the Act.