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1978 (7) TMI 107

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..... Officers came to the petitioner's residence and made a search therein and seized certain documents and key of some lockers under a seizure list. On 24-9-1977 the petitioner was arrested and produced before the learned Magistrate for having committed the alleged offence under section 135 of the Customs Act. The learned Chief Metropolitan Magistrate before whom the petitioner was produced, released .....

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..... oner had not complied with the terms of the bail. On the same day the learned Magistrate directed the petitioner to report to the Investigating Officer once a week for three weeks commencing from 19th December, 1977. It is as against this order the present Rule has been obtained. 2. Mr. Balai Chandra Roy, learned Advocate appearing for the petitioner contended that the aforesaid order of the lea .....

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..... ection 108 of the said Act any gazetted officer of Customs shall have the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in and inquiry which the officer is making in connection with the smuggling of any goods. Every such enquiry shall be deemed to be a judicial proceeding within the meaning of section 193 and .....

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..... r for production of a document or any other thing. 4. It is true that under Article 20(3) of the Constitution of India no person can be compelled to give evidence against himself. The powers under section 108 of the Customs Act, 1962 are subject to the aforesaid constitutional bar and it cannot be said that the Customs authorities have any right to compel any person to give evidence against hims .....

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..... the Constitution of India. He has always got that right and he can exercise such right at all time during the enquiry by the Customs authorities. I, therefore, find that there is nothing wrong in the order of be learned Magistrate which directs the petitioner to see the Investigating Officer as per the impugned order. 5. In the result, the Rule stands discharged. - - TaxTMI - TMITax - Cu .....

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