(1.) The relevant facts tor the decision of this revision petition are these : on 7th March 1978 the police intercepted a car bearing registration No. UPI 3031 carrying cloth worth about Rs. 50,000. Mukhtiar Singh, Sagar Singh and Tara Chand who were in the car were arrested; 4th person who was identified as Tarlok Singh driver ran away. During investigation the police found that the cloth had been illegally imported from Triveni Bazar. Nepal. The customs authorities were informed of the alleged seizure.
(2.) On 15th March 1978 Mr. M. R. Kathuria, Custom., Inspector (Preventive) made an application to the Magistrate that the accused are reasonably believed to have committed an offence punishable under section 135 of the Customs Act, 1962 (briefly ''the Act") and that the clothes and the car are liable to be seized under the Act and prayed that the police be directed to hand over the goods alongwith the car to the customs authorities for necessary action. The Magistrate called the report of the S. H. O. Karol Bagh and made an order for handing over the goods and the car to the customs authorities, A few days thereafter Tarlok Singh made an application for the release of the Car No. UPI 3031 to him on superdari. This request was opposed by the customs authorities. The learned Magistrate after hearing the parties dismissed the application of Tarlok Singh. Against the aforesaid order, Tarlok Singh has come in revision.
(3.) To appreciate the legal controversy involved in the petition it will be useful to set out the relevant provisions of the Act. The relevant provisions read as follows :