https://www.taxtmi.com/caselaws?id=190135 Customs inquiry under Section 108 of the Customs Act does not require magisterial permission or attract automatic application of Section 155(2) CrPC merely because customs offences are non-cognizable. The appellate court held that statements recorded by gazetted customs officers are part of a statutory customs inquiry, distinct from police investigation, and that such inquiry is not curtailed by treating it as a judicial proceeding under Sections 193 and 228 IPC. On that basis, the restraint on the Customs authorities from proceeding under Section 124 was unsustainable and was set aside in favour of Revenue. en-us Fri, 10 May 2013 00:00:00 +0530 Tue, 07 Feb 2017 12:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190135 Customs inquiry under Section 108 of the Customs Act does not require magisterial permission or attract automatic application of Section 155(2) CrPC merely because customs offences are non-cognizable. The appellate court held that statements recorded by gazetted customs officers are part of a statutory customs inquiry, distinct from police investigation, and that such inquiry is not curtailed by treating it as a judicial proceeding under Sections 193 and 228 IPC. On that basis, the restraint on the Customs authorities from proceeding under Section 124 was unsustainable and was set aside in favour of Revenue. Case-Laws Customs Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190135