TMI Blog2023 (7) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... olice 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Additional Solicitor General of India, was to argue this matter, however, he has been held up in some other Court. 3. Having gone through the impugned order passed by the High Court and also the materials on record, the following questions of law fall for the consideration of this Court: i. Whether a DRI Officer is a proper officer for the purposes of Section 28 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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