TaxTMI 
TaxTMI 
2017 (8) TMI 1025
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....r Section 67 of the Act and seize the contraband or proceed in any manner. It is further contended that the powers of an investigating officer is similar to that of a police officer and the NDPS Act specifically makes a provision that the provisions of the Code of Criminal Procedure would apply, meaning thereby that a formal FIR is required to be lodged before proceedings in the case. 3. Counsel for the petitioner has drawn my attention towards Section 36C of the NDPS Act, which is reproduced hereunder :- "36C. Application of Code of proceedings before a Special Court. - Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) (including the provisions as to bail and bonds) shall....
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....tics, Customs, Revenue Intelligence or any class of such officers with the powers of an office-in-charge of a police station for the investigation of the offences under this Act. It is contended that the powers which are vested in Station House Officer with relation to investigation of the offence, in view of Section 53, vest in the Revenue Intelligence Officer. It is further contended that sub-clause (d) of sub-section (1) of Section 36A provides that a Special Court may, upon perusal of police report or upon complaint made by an officer of the Central Government or a State Government authorized in this behalf, take cognizance of the offence. 7. It is contended that if the SHO is investigating the matter then a police report is requi....
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.... by the police, it would conclude in a police report but if the investigation is made by an officer of any other department including the DRI, the Special Court would take cognizance of the offence upon a formal complaint made by such authroized officer of the concerned Government. 10. Reliance has also been placed on (2011) 11 Supreme Court Cases 347; Ram Singh v. Central Bureau of Narcotics, wherein the Hon'ble Apex Court held that the officers on whom powers conferred by the Central Government are not police officers within the meaning of Sections 25 and 26 of the Evidence Act and confession made before them is not hit by Sections 25 and 26 of the Evidence Act. 11. Reliance has also been placed on 2005 Cri LJ 3276; Samir Gang....
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....er the NDPS Act. 13. It is contended by counsel for the Union of India that the petitioner is a business associate of the main accused and is involved in the case where 23,320 kg. of Methaqualone tablets were seized and at this stage when a complaint has not yet been filed, no ground is made out for quashing of proceedings in relation to DRI file. 14. I have considered the rival contentions. 15. The NDPS Act deals with the two situations, one when the offence is investigated by a police officer and the other when offence is investigated by an officer authorized by the Central Government or State Government in accordance with Section 53 of the Act. The Act further provides that if the matter is investigated by a police offi....
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....e provision of Code of Criminal Procedure shall apply, insofar as they are not inconsistent with the provisions of this Act, to all warrants issued and arrests, searches and seizures made under this Act. This provision by itself clarifies that Code of Criminal Procedure would apply if it is not inconsistent with this Act. But where the provisions of the Act have clarity, the same would apply. Section 42 of the NDPS Act gives power of entry, search, seizure or authorization to the officers mentioned in Section 42 and Section 67 of the NDPS Act also refers to the officers referred to in Section 42, who can call for the information from any person for the purpose of satisfying himself whether there has been any contravention of the provisions ....