PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
Power to try summarily
184. Any Magistrate for the time being empowered to try in a summary way the offences specified in sub-section (1) of section 260 of the Code of Criminal Procedure, 1898 may, if he thinks fit, on application in this behalf by the prosecution, try an offence under this Act except when the value of goods involved in such offences exceeds 1[Taka five thousand] in accordance with the provisions of sub-section (1) of section 262 and sections 263, 264 and 265 of that Code.
The words “Taka five thousand” were substituted for the words “five hundred rupees” by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)