Power of Customs Officers to arrest - Any Person - Where a ...

Case Laws Customs

September 22, 2020

Power of Customs Officers to arrest - Any Person - Where a Customs Officer arrests a person and informs that person of the grounds of his arrest, for the purposes of holding an inquiry into the infringement of the provisions of the Customs Act which he has reason to believe has taken place, there is no formal accusation of an offence. The accusation could be said to have been made when a complaint is lodged by an officer competent in that behalf before the Magistrate. The arrest and detention are only for the purpose of holding effective inquiry under Sections 107 and 108 of the Customs Act with a view to adjudging confiscation of dutiable or prohibited goods and imposing penalty - HC

View Source

← Previous Next →

Power of Customs Officers to arrest - Any Person - Where a ...

Case Laws Customs

September 22, 2020

You may also like:

We are not satisfied that under the Act of 1962 such powers have been vested in the Customs officers that they must be regarded as police officers. - The Customs/DRI...

Arrest of person after cancellation of Application for anticipatory bail by the sessions court - Compoundable Offences - the arresting officer is obliged to inform the...

Jurisdiction - power to adjudicate SCN - The High Court rejected the contention that the previous involvement of a Commissioner of Customs in the case's proceedings...

Jurisdiction - proper officers - power of DRI officers to issue SCN or not - If the Finance Bill becomes the Act, DRI officers will be at par with Customs officers under...

Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

Money Laundering - Corruption - To give true meaning and purpose to the constitutional and the statutory mandate of Section 19(1) of the Act of 2002 of informing the...

Seeking grant of Regular bail - misuse of cheque discounting facilities - diversion and siphon-off the borrowed funds - section 447 of the Companies Act - Despite having...

Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to...

Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - If it was intended that officers of the Directorate of Revenue Intelligence who are officers of...

Grant of anticipatory bail - GST evasion - The applicant has not given any statement in inquiry till date due to fear of arrest. The personal liberty guaranteed under...

Grant of Bail - Taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the...

Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central...

Whether the DRI officers are 'proper officers' for the purpose of Section 28 of the Customs Act, 1962? - Held Yes - The DRI officers are also Customs officers and have...

Seeking grant of bail - Director / officer who is in default - the Investigating Officer had not filed any application seeking that the petitioner be placed in judicial...

Validity of arrest of Petitioner - The competent officer at Pune has the power under section 21 of the Act which is similar to the power of the officer in charge of a...

Quick Updates: