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TMI Blog2017 (1) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... of the aforementioned legal position, it is not open for Mr.Shajahan Thayyil to contend that he may not be arrested before completion of investigation. The law empowers the investigating officer to arrest such person and thereafter inform him of the grounds for such arrest - appeal allowed - decided in favor of Revenue. - W.A. Nos. 1668 & 2227 of 2016 in W.P.(C) No. 7108 of 2016, - - - Dated:- 14-11-2016 - Mohan M. Shantanagoudar, C.J. and Sathish Ninan, J FOR THE APPELLANT : ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS FOR THE RESPONDENT : ADV. SRI.V.RENJITH SHANKAR ADV. SRI.SHIJU ABRAHAM VERGHIS, SENIOR GOVERNMENT PLEADER SRI.V.TEKCHAND JUDGMENT Mohan M.Shantanagoudar, C.J. Judgment dated 24. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2015, 29.12.2015, 08.01.2016, 15.01.2016 and 22.01.2016. till this date, Mr.Shajahan Thayyil has not appeared before the investigating officer. Consequently, having no other go, lookout notice was published by the investigating officer. At that stage, Mr.Shajahan Thayyil approached this Court by filing W.P.(C) No.7108 of 2016, which came to be disposed of with an observation that he shall appear before the investigating officer, but can be arrested only after registration of the crime and after issuing notice to him. Learned counsel appearing on behalf of Sri.Shajahan Thayyil submits that he had appeared before the investigating officer on 25.02.2016. Even taking it to be so, the fact remains that subsequent thereto he had not appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-cognizable; and hence the officer of the customs empowered by the general or special order of the Principal Commissioner of Customs or Commissioner of Customs may arrest such person and thereafter inform him of the grounds for such arrest. 6. Undisputedly, the crime in question relates to evasion of duty exceeding ₹50 lakhs. Section 104(4) of Customs Act, 1962 clarifies that the offence relating to prohibited goods or evasion or attempted evasion of duty exceeding fifty lakh rupees shall be cognizable. The offence in question comes within the provisions of Section 104(4) of the Customs Act. If it is so, the officer of Customs empowered by general or special order of the Principal Commissioner of Customs may arrest such person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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