https://www.taxtmi.com/caselaws?id=387368 The Customs Act, 1962 does not provide a complete code for commencing investigation into customs offences, so Section 4(2) of the Criminal Procedure Code applies where the special law is silent. If the alleged offence is non-cognizable, Section 155(2) requires prior Magistrate authorisation before investigation can lawfully begin. A letter of rogatory under Section 166-A cannot stand on its own and must rest on a validly commenced investigation. On this reasoning, investigation started without the mandatory non-cognizable procedure was treated as unsustainable, and the consequential rogatory process was vulnerable to quashing. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 07 Mar 2020 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387368 The Customs Act, 1962 does not provide a complete code for commencing investigation into customs offences, so Section 4(2) of the Criminal Procedure Code applies where the special law is silent. If the alleged offence is non-cognizable, Section 155(2) requires prior Magistrate authorisation before investigation can lawfully begin. A letter of rogatory under Section 166-A cannot stand on its own and must rest on a validly commenced investigation. On this reasoning, investigation started without the mandatory non-cognizable procedure was treated as unsustainable, and the consequential rogatory process was vulnerable to quashing. Case-Laws Customs Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387368