Whether Crpc applicable to Customs Act proceedings?
Canon India Pvt Ltd vs Commissioner of Custom,3 judge's Bench
- Whether a DRI Officer is a "proper Officer for the purpose of section 28 of the Customs Act, 1962?
- Whether the summons issued by the DRI Officer to the person u/s 108 Customs Act 1962? Could be said to be without Jurisdiction?
- Whether the Customs/DRI Officer are Police Officer and therefore are required to register FIR in respect of the Customs Act, 1962?
- Whether the provision of the section 154 to 157 respectively and 173(2) Crpc 1973 of the code of Civil Procedure under the Customs Act, 1962 in view of section 4(2) of the code?
- Whether in respect of the Officers of the Customs Act, 1962, the Registration of the FIR is mandatory before the person concerned is attested and produced before the Magistrate?
DRI are not police officer within the meanings of section 28(4) of the Customs
Act,who are empowered to undertake process of recovery of articles.
The Hon'ble Telengana High'Court held Customs Officials are not empowered to
collect incriminating material from accused persons.
After alalyzing section 108 of the Customs Act,the High Court observed " the
Gazetted Officers of Custom shall have the Power to summons any person whose
attendance he considers necessary either to give evidence or to produce a
document or any other things. That does not mean that power is vested upon the
Officer Of Customs to collect information which would otherwise be termed as
incriminating material from the person against whom an accusation is made
The High Court relied upon the Constitutional Mandate under Article 21 and 20(3)
of the Constitution to hold that the Police Officer or the Official s who are
investigating a case can not be permitted to compel a person against whom an
accusation is made to make statement either inculpatory or exculpatory.