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2017 (1) TMI 1066 - HC - CustomsWhether the provisions of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure would apply in respect of the proceedings under the Customs Act, in view of Section 4(2) of the Cr.P.C.? Whether in respect of offences under Sections 133 to 135 of the Customs Act registration of FIR is compulsory before the person concerned is arrested and produced before the Magistrate? Held that: - registration of FIR is not necessary before arresting a person under Section 104 of the Customs Act. Sections 154 to 157 and Section 173(2) of the Code of Criminal Procedure do not apply to a case under the Customs Act, 1962. Reliance placed in the case of Bhavin Impex Pvt. Ltd. v. State of Gujarat [2009 (10) TMI 564 - GUJARAT HIGH COURT] and Sunil Gupta v. Union of India [1999 (4) TMI 92 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] - it was held in the case of Bhavin Impex Pvt. Ltd. that under Section 13 of the Central Excise Act empowers the Central Excise Officers to arrest a person whom he has reason to believe to be liable to punishment under the Act without issuance of warrant and without registration of an FIR or a complaint before the Magistrate - further in the case of SUNIL GUPTA, it was held that arrest can be made without a warrant. Petition dismissed - decided against petitioner.
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