Special Jurisdiction of Customs Act, 1962 Prevails Over General Law in Seizure Case, Says Court
In a significant ruling, the Gauhati High Court's Kohima Bench, presided by Justice Mridul Kumar Kalita, set aside a lower court's order directing the release of 570 bags of seized areca nuts. The judgment reaffirms the supremacy of the Customs Act, 1962 over general criminal law, particularly the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) in cases involving the seizure and confiscation of goods.
The case involved an appeal filed by the Deputy Director of the Directorate of Revenue Intelligence (DRI) against an order by the Principal District and Sessions Judge, Dimapur, which had allowed the release of the seized areca nuts on a bond of Rs.10 Lakhs. The nuts, suspected to be of foreign origin and smuggled, were intercepted by DRI officials in December 2025 during a routine surveillance operation.
The court held that the Principal District and Sessions Judge erred in granting zimma (custody) of the seized goods without jurisdiction under the Customs Act. The High Court emphasized that the power to release seized goods under the Customs Act lies solely with the "proper officer" designated under the Act, not with a regular criminal court.
The judgment further clarified that under Section 137 of the Customs Act, 1962, prior sanction from the Principal Commissioner or Commissioner of Customs is mandatory before any court can take cognizance of offenses under Section 135 of the Act. In this case, the absence of such sanction rendered the lower court's order invalid.
The decision underscores the legal principle that specific laws, like the Customs Act, take precedence over general laws such as BNSS, particularly in matters of adjudication and confiscation of goods. The court concluded by allowing the criminal petition filed by the DRI, thereby ensuring adherence to the special provisions of the Customs Act.
This ruling is expected to have significant implications for future cases involving the seizure of goods under the Customs Act, reinforcing the framework that regulates the adjudication of such matters.
Bottom Line :
Jurisdiction under the Customs Act, 1962 prevails over general criminal law (BNSS, 2023) in cases involving the seizure and release of goods liable for confiscation under the Customs Act.
Statutory provision(s):
Customs Act, 1962 Sections 110, 110A, 122, 122A, 135, 137, BNSS, 2023 Section 497
Deputy Director, DRI v. State of Nagaland, (Gauhati)(Kohima Bench) : Law Finder Doc id # 2960926
