https://www.taxtmi.com/caselaws?id=337986 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. en-us Mon, 19 Dec 2016 00:00:00 +0530 Fri, 17 Nov 2017 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337986 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. Case-Laws Customs Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337986