The Orissa High Court upheld the seizure of cash, gold, and vehicles, stating the Magistrate acted within his jurisdiction to issue search warrants.
Orissa HC Validates Seizures Under Customs Act
The Orissa High Court upheld the legality of the seizure of cash, gold, and vehicles conducted under the provisions of the BNSS Act and the Customs Act. The court found that the Magistrate was fully empowered to issue the search warrants under Section 96 of the BNSS, thus ruling the petition seeking to contest these actions as without merit.
This decision may have far-reaching implications regarding the interpretation of what constitutes 'objectionable articles' per Section 97 of the Customs Act. The court’s reasoning underscores the Magistrate's significant discretion in enforcing laws intended to combat smuggling and other financial crimes.
Practitioners should take heed of this ruling, especially in cases involving search warrants and the classification of seized items under customs regulations, as it reinforces the authority of magistrates in such matters.
Citations
- State v. Jagdish (2026) Orissa HC 456


