MOHAMMAD SERAJUDDIN vs R. C. MISHRA

The Supreme Court held that under Section 172 of the Sea Customs Act, 1878, goods and documents seized under a warrant issued by a Magistrate must be produced before the Magistrate, who has the authority to decide their custody. The Court affirmed that the Magistrate's order to retain custody of the documents for inspection was legal, emphasizing that the warrant has the same effect as a search warrant under the Code of Criminal Procedure, 1898. The High Court's decision to grant custody to the Customs authorities was thus overturned.