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        Customs

        Evasion of custom duty - whether the Customs Act prohibits the...

        IPC Allows Criminal Charges for Customs Duty Evasion; Police Can Investigate and Register FIR for Overlapping Offences.

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                          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.
                                Evasion of custom duty - whether the Customs Act prohibits the criminal prosecution under the IPC - The investigating agency or the police would have jurisdiction to investigate the offence committed under the IPC. There may be some overlapping of two statues regarding the offence committed under IPC as well as under the Customs Act, but that would not preclude the registration of the FIR, investigating the offence and taking cognizance and summoning an accused, if after investigation it has been found that such an accused has committed the offence under the IPC besides the Customs Act. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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