9911796707
TMI Blog2025 (5) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/1/11, filed for the offence punishable under Section 177 of the Indian Penal Code, 1860 (hereinafter referred to as "IPC"). 2. Briefly stated, the officers of DRI were investigating a case of purported misdeclaration and undervaluation of various types of Pesticides. The Petitioner was summoned under Section 108 Customs Act, 1962 in compliance of which he tendered his Statement dated 02.08.2011 and 14.09.2011. 3. According to the Petitioner, he duly cooperated during the investigations. However, he was shocked to receive a summons in the Complaint case bearing CC No. 113/1/11 wherein the allegations were made against him that during the recording of Statement on 14.09.2011 by Respondent No. 2, he gave vague replies and did not provide d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under 177 IPC. 7. It is submitted that the Customs Act, 1962 is a self-contained Act, which contains provisions regarding the seizure, search, arrest, confiscation of goods in possession, penalties for breach of Procedures; for prosecution of persons accused of offences. Section 41 IPC defines special laws as applicable to a particular subject. Section 132 Customs Act deals with false declaration, false documents, etc. 8. Section 26 General Clauses Act, 1977 states that where an act or omission constitutes an offence in two or more enactments, then the offender shall be liable to be prosecuted and punished under either of the two enactments and shall not be liable to be punished for the same offence under two Acts. 9. Article 20 (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general law as provided under Cr.P.C. 16. In the case of Superintendent of Customs and Central Excise v. R. Surendar MANU/TN/0139/1992, wherein the alleged contraband articles were seized and the disposal of such properties was made under the Customs Act 1962, it was held to be permissible only under the machinery provided therein and not otherwise and the Criminal Court has no jurisdiction or power to order interim custody of such articles or return of the same, except to pass an Order for disposal extreme cases only in accordance with the Customs Act 1962. 17. Reliance was also placed on the case of Zaverbhai Amaidas v. The State of Bombay MANU/SC/0040/1954, wherein the rule of construction of statutes was stated and it was observed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns made in the Complaint and the admissions made during the arguments, it is evident that the grounds on which the quashing of Complaint has been sought, have already been agitated before learned MM, who has dismissed the Application for Discharge. The Petitioner most appropriately, has availed the appropriate remedy of assailing the order by way of Revision and in these circumstances, the parallel challenge to Complaint on same grounds cannot be agitated by way of this Writ Petition. 22. In fact, filing this Writ Petition amounts to bypassing the determination by learned ASJ and the Petitioner should continue with his Revision rather than seeking a direct challenge to the order of learned MM, by way of present proceedings. 23. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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