https://www.taxtmi.com/caselaws?id=72120 Section 377(2) of the Code of Criminal Procedure requires that the offence be investigated by an agency expressly empowered by the governing Central Act to conduct investigation in the legal sense of the Code. The Customs Act and the Gold (Control) Act provide powers of search, seizure, arrest, examination, adjudication and sanction for prosecution, but not an investigation equivalent to a police investigation or a final report under Section 173(2). Because prosecution under those Acts proceeds by complaint and cognizance under Section 190(1)(a), departmental officers are not treated as an investigating agency for enhancement appeals. On that basis, appeals for enhancement of sentence through the Assistant Collector were not maintainable. en-us Sat, 30 Apr 1983 00:00:00 +0530 Wed, 25 Jan 2012 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72120 Section 377(2) of the Code of Criminal Procedure requires that the offence be investigated by an agency expressly empowered by the governing Central Act to conduct investigation in the legal sense of the Code. The Customs Act and the Gold (Control) Act provide powers of search, seizure, arrest, examination, adjudication and sanction for prosecution, but not an investigation equivalent to a police investigation or a final report under Section 173(2). Because prosecution under those Acts proceeds by complaint and cognizance under Section 190(1)(a), departmental officers are not treated as an investigating agency for enhancement appeals. On that basis, appeals for enhancement of sentence through the Assistant Collector were not maintainable. Case-Laws Central Excise Sat, 30 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72120