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2023 (7) TMI 453 - SCH - CustomsJurisdiction - DRI Officer is a proper officer for the purposes of Section 28 of the Customs Act, 1962 or not - summons issued by the DRI Officer to the respondent under Section 108 of the Customs Act, 1962 could be said to be without jurisdiction or not - Customs/DRI Officers are police officers and, therefore, are required to register FIR in respect of an offence under Sections 133 to 135 respectively of the Customs Act, 1962 or not - provisions of Sections 154 to 157 respectively and 173(2) of the Code of Criminal Procedure, 1973 would apply in respect of the proceedings under the Customs Act, 1962, in view of Section 4(2) of the Code or not - registration of the FIR is mandatory before the person concerned is arrested and produced before the Magistrate or not. HELD THAT - Let the matter come up for final disposal on 19.07.2023.
Issues involved:
1. Presence of respondent in court 2. Jurisdiction of DRI Officer under Customs Act 3. Requirement of FIR by Customs/DRI Officers 4. Applicability of Code of Criminal Procedure in Customs Act proceedings Presence of respondent in court: The respondent did not appear before the Court despite being served with a notice, prompting the Court to note the absence. Jurisdiction of DRI Officer under Customs Act: The Court identified key questions of law related to the DRI Officer's role under the Customs Act, including whether a DRI Officer is a "proper officer" under Section 28 and the validity of summons issued under Section 108 to the respondent. Requirement of FIR by Customs/DRI Officers: Another issue raised was whether Customs/DRI Officers are considered police officers and thus required to register FIRs for offenses under specific sections of the Customs Act. The Court is set to determine the necessity of FIR registration before the person is arrested and presented before the Magistrate. Applicability of Code of Criminal Procedure in Customs Act proceedings: The Court will also examine the applicability of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure in Customs Act proceedings, particularly in relation to the mandatory registration of FIRs for offenses under Sections 133 to 135 of the Customs Act before arrest and presentation before the Magistrate. The matter is scheduled for final disposal on 19.07.2023.
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