Customs investigation and arrest proceed under a self-contained scheme, without mandatory FIR registration before action

Proceedings under the Customs Act, 1962 are governed by a self-contained statutory scheme for arrest, inquiry, confiscation, penalty and prosecution. A customs officer exercising arrest power is not treated as a police officer, so the FIR regime under the Code of Criminal Procedure does not control action under the Customs Act. The inquiry contemplated by the Act is distinct from police investigation, and prosecution proceeds by complaint before the Magistrate rather than by police report. On that basis, registration of an FIR was not mandatory before arrest or inquiry by customs authorities, and the challenge based on non-compliance with the Code failed.

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Issues: Whether, in proceedings under the Customs Act, 1962, the provisions of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure, 1973 apply so as to require registration of an FIR before arrest and investigation, and whether the arrest and inquiry undertaken by customs authorities are vitiated for want of compliance with the Code.

Analysis: The Customs Act creates a self-contained scheme for arrest, search, inquiry, confiscation, penalty, and prosecution. A customs officer exercising power under Section 104 is not a police officer, and the power of arrest under that provision is not controlled by the FIR regime under Section 154 of the Code. The Court held that Section 104(3) imports only the limited police-station powers needed for bail or release, while Section 104(4) and (5) separately classify certain customs offences as cognizable and others as non-cognizable. The inquiry under Section 108 is distinct from police investigation, and the statute contemplates a complaint before the Magistrate under Section 137 rather than a police report under Section 173(2). In view of the special scheme of the Customs Act and the limited application of the Code under Section 4(2) of the Code, the customs authorities were not required to register an FIR before arresting the petitioner. The Court distinguished the authorities relied on by the petitioner and followed the line of decisions holding that customs officers are not police officers and that customs proceedings do not attract the full criminal procedure applicable to police investigation.

Conclusion: The answer is in the negative. Registration of an FIR was not compulsory before arrest or inquiry under the Customs Act, and the petitioner was not entitled to the reliefs sought on that basis.

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