Directorate of Revenue Intelligence(DRI) vide DO letter dated 28.08.2020 has informed that, under the provisions of Section 110(1 B) of the Customs Act, 1962, the Executive Magistrates are empowered to certify the correctness of the inventory of the seized goods. - Legalspace

Directorate of Revenue Intelligence(DRI) vide DO letter dated 28.08.2020 has informed that, under the provisions of Section 110(1 B) of the Customs Act, 1962, the Executive Magistrates are empowered to certify the correctness of the inventory of the seized goods. - Legalspace