(1.) The department of customs (petitioner), had statedly seized "worn clothes" from seven godowns in March, 2007 and in the wake of investigation carried out filed a criminal complaint, pending in the court of Additional Chief Metropolitan Magistrate (ACMM), New Delhi, on 3-7-2008 against four persons. An application was moved on 4-7-2011 praying for an inventory to be prepared of the seized items under Section 110(IB) of the Customs Act, 1962. The said application addressed to the ACMM was made over to a Metropolitan Magistrate. By order dated 26-3-2013, the Metropolitan Magistrate dismissed it giving liberty to the applicant (the petitioner) to pursue the matter in an appropriate forum referring in this context to the judgment dated 21-2-2013 of a learned Single Judge of this Court in Crl. M.C. 526/2013 titled Directorate of Revenue Intelligence v. State. It is the said order of the Metropolitan Magistrate which is sought to be assailed by the Department of Customs through the petition at hand.
(2.) Section 110 of the Customs Act, 1962 reads as under:-
(3.) Noticeably, the seizure of goods, documents or things under Section 110 of the Customs Act, 1962 is made by a proper officer who is duly empowered to take such action in law. At the time of seizure, the said proper officer is expected to prepare an inventory of the goods seized, such inventory to contain all requisite details including their description, quality, quantity, marks, numbers, country of origin and other particulars relevant to their identity. The provisions contained in sub-section (1B) and (1C) of the Section 110 of the Customs Act, 1962 enjoin upon the Magistrate before whom an application thereunder is made to allow the same as soon as possible, he having three courses open to him. He can either certify the correctness of the inventory so prepared or have photographs of the seized goods taken in his presence and certify such photographs as true or he may allow representative samples to be drawn in his presence and, thereafter, certify the correctness of list of samples thus drawn.