Civil court powers for customs authority extend to evidence, attendance, commissions, and judicial proceeding consequences. The Authority under the Customs Act is given civil court powers for discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions, and compelling production of books of account and other records. It is deemed a civil court for the limited purpose of section 195 of the Code of Criminal Procedure, while proceedings before it are treated as judicial proceedings for sections 193, 228 and 196 of the Indian Penal Code. The provision links the Authority's functions to civil court-like procedural powers and penal consequences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Civil court powers for customs authority extend to evidence, attendance, commissions, and judicial proceeding consequences.
The Authority under the Customs Act is given civil court powers for discovery and inspection, enforcing attendance, examining persons on oath, issuing commissions, and compelling production of books of account and other records. It is deemed a civil court for the limited purpose of section 195 of the Code of Criminal Procedure, while proceedings before it are treated as judicial proceedings for sections 193, 228 and 196 of the Indian Penal Code. The provision links the Authority's functions to civil court-like procedural powers and penal consequences.
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