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

Customs Officers Can Arrest for Inquiries u/ss 107 & 108, Not Formal Accusation Until Filed with Magistrate.

September 22, 2020

Case Laws Customs HC

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 ...

Customs Officers Can Arrest for Inquiries u/ss 107 & 108, Not Formal Accusation Until Filed with Magistrate.

September 22, 2020

Case Laws Customs HC

You may also like:

Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for...

Smuggling - burden to prove - invocation of Section 123 - the statement recorded under Section 108 of the Customs Act, 1962 made before the customs officers is not a...

Seeking grant of anticipatory bail - summons issued u/s 108 of the Customs Act - as per the law promulgated by the Apex Court the Summons under Section 108 of the Custom...

Seeking grant of Bail - Section 69 and 132(1) of GST- The belief must not be based on mere suspicion; it must be founded upon information - Bail jurisprudence which has...

Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under...

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...

Rejection of declared F.O.B. value and imposition of penalty u/ss 114(iii) and 114AA of Customs Act, 1962 upheld. Market enquiry conducted in presence of appellant's...

Gazetted Officer of Customs can obtain Customer details of phone numbers directly from telecom service providers u/s 108 of the Customs Act, 1962 by issuing summons if they refuse.

Central Government notifies special procedure for rectification of orders issued u/ss 73, 74, 107, 108 confirming demand for wrong availment of input tax credit....

The procedure for filing and processing Bill of Entry amendment requests is governed by Section 149 of the Customs Act, 1962. Importers/Customs Brokers can file online...

Interpretation of statute - Section 108 as well as Section 114(i) of the Customs Act, 1962 - smuggling - psychotropic substance - Alprazolam - fictitious and...

SC upheld constitutional validity of arrest powers under Customs Act and GST Acts while establishing key procedural safeguards. Person arrested has right to meet...

Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

Grant of Anticipatory Bail - The applicant has not yet been made an accused. But he apprehends arrest. There are no sufficient material to show that he will be arrested....

HC determined the arrest unlawful due to failure to comply with Section 50 CrPC's mandate of "forthwith" communication of arrest grounds. The court distinguished between...

Quick Updates: