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2017 (1) TMI 1271 - HC - CustomsJurisdiction - Evasion of duty - smuggling - Section 104(4) of the Customs Act - Held that: - Section 104(4) of Customs Act, 1962 clarifies that the offence relating to prohibited goods or evasion or attempted evasion of duty exceeding fifty lakh rupees shall be cognizable - The offence in question comes within the provisions of Section 104(4) of the Customs Act. If it is so, the officer of Customs empowered by general or special order of the Principal Commissioner of Customs may arrest such person and shall, as soon as may be inform him of the grounds for such arrest. In view of the aforementioned legal position, it is not open for Mr.Shajahan Thayyil to contend that he may not be arrested before completion of investigation. The law empowers the investigating officer to arrest such person and thereafter inform him of the grounds for such arrest - appeal allowed - decided in favor of Revenue.
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