Customs investigation powers and FIR requirements under the Customs Act remain unresolved pending final disposal.

The article addresses whether DRI officers are proper officers for issuing customs demands under Section 28, whether summons under Section 108 were within jurisdiction, whether Customs or DRI officers are police officers requiring FIR registration for offences under Sections 133 to 135, and whether CrPC Sections 154 to 157 and 173(2) apply to Customs Act proceedings, including any mandatory FIR requirement before arrest and production before a Magistrate. No final adjudication was rendered on these questions, as the matter was directed to be listed for final disposal on a later date.

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Issues: (i) Whether a DRI officer is a proper officer for the purposes of Section 28 of the Customs Act, 1962; (ii) whether summons issued by a DRI officer under Section 108 of the Customs Act, 1962 were without jurisdiction; (iii) whether Customs/DRI officers are police officers so as to require registration of an FIR in respect of offences under Sections 133 to 135 of the Customs Act, 1962; and (iv) whether the provisions of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure, 1973 apply to proceedings under the Customs Act, 1962 and whether FIR registration is mandatory before arrest and production before the Magistrate.

Outcome: The matter was directed to be listed for final disposal on a later date, and no final adjudication was made on the questions noticed.

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