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Customs - Highlights / Catch Notes

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The Punjab and Haryana High Court considered a petition filed ...


High Court quashes complaint & summoning order against Former Director of M/s Kwality Overseas Pvt Ltd. Jurisdiction of Special Law prevails over General Law. IPC sections not applicable due to Customs Act provisions.

Case Laws     Customs

May 21, 2024

The Punjab and Haryana High Court considered a petition filed u/s 482 CrPC seeking to quash a complaint and summoning order issued to the petitioner, a former director of a company, under Sections 174 & 175 of the IPC. The court analyzed the jurisdiction and procedure under Special Law vs. General Law, noting that the Customs Act, a Special Act, provides a comprehensive framework for violations and penalties. As such, the court held that the IPC sections were not applicable in this case. The court quashed the complaint and summoning order but allowed the respondent to proceed u/s 117 of the Customs Act.

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