Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court denies anticipatory bail application under Section 438, citing customs officers' arrest powers.</h1> <h3>SHAMSUDHEEN Versus CUSTOMS PREVENTIVE COMMISSIONERATE, COCHIN</h3> The court dismissed the application for anticipatory bail under Section 438 of Cr. P.C., ruling that the applicant's apprehension of arrest by customs ... Grant of anticipatory bail - Smuggling - Gold - offence under Section 135(1)(b) of the Customs Act - bailable offence - Power of Customs Officer to arrest a person - HELD THAT:- The applicant apprehends that he may be arraigned as an accused in OR No. 7/2020 of Ernakulam Customs in which his son-in-law has been implicated as an accused. Going by the allegations, he apprehends that he may be implicated for an offence punishable under Section 135(1)(b), which is only a bailable offence coming within the purview of Section 104(7) of the Customs Act. In case that argument is accepted, application for anticipatory bail under Section 438 of Cr. P.C. is not sustainable. In UNION OF INDIA VERSUS PADAM NARAIN AGGARWAL ETC. [2008 (10) TMI 1 - SUPREME COURT] it was held that the power to arrest a person by a Customs Officer is statutory and cannot be interfered with. It was observed that Section 108 does not contemplate magisterial intervention. As the power under the statute is exercised by a Gazetted Officer of the Customs Department, the person summoned is under obligation to state truth upon any subject in respect of which he is examined. This Court is prevented from entertaining the application. In the event of his arrest, the jurisdictional Court is at liberty to consider the applicant’s plea of illness in case the proviso to Section 437 of Cr. P.C. is found applicable - application for pre-arrest bail is only to be dismissed. Issues: Application for anticipatory bail under Section 438 of Cr. P.C.Analysis:1. Apprehension of Arrest by Customs Authorities: The applicant, a businessman, sought anticipatory bail due to the apprehension of arrest by customs authorities in connection with a gold smuggling case involving his son-in-law. The applicant was served a notice under Section 108 of the Customs Act to appear for recording a statement, leading to his application for anticipatory bail.2. Legal Precedents and Interpretation of Section 108 of the Customs Act: The court referred to the case of Union of India v. Padam Narain Aggarwal, emphasizing that the power to arrest by a Customs Officer is statutory and cannot be interfered with. Section 108 of the Customs Act requires the person summoned to state the truth, and statements recorded under this section serve the purpose of eliciting the truth from the person examined, distinct from statements recorded by police officers during investigations.3. Bailability of Offence and Jurisdiction of the Court: The applicant feared being implicated for an offence under Section 135(1)(b) of the Customs Act, which is a bailable offence under Section 104(7). The court noted that if the applicant could be arrested for a bailable offence, the application for anticipatory bail under Section 438 of Cr. P.C. would not be sustainable. The court also highlighted that in case of arrest, the jurisdictional court could consider the applicant's plea of illness under the proviso to Section 437 of Cr. P.C.4. Decision and Dismissal of Anticipatory Bail Application: After considering the arguments and legal precedents, the court dismissed the application for pre-arrest bail, stating that the applicant's apprehension of arrest did not warrant granting anticipatory bail. The court emphasized that based on the circumstances and legal provisions, the application could not be entertained, and the jurisdictional court could address any further issues upon arrest.This detailed analysis of the judgment highlights the key issues addressed by the court regarding the application for anticipatory bail under Section 438 of Cr. P.C. The court's decision was based on legal precedents, the interpretation of relevant sections of the Customs Act, and the bailability of the alleged offence, ultimately leading to the dismissal of the anticipatory bail application.

        Topics

        ActsIncome Tax
        No Records Found