https://www.taxtmi.com/caselaws?id=398689 Where the Customs Act provides its own machinery for arrest, inquiry, summons and prosecution, Customs and DRI officers acting under that special statute are not police officers and need not first register an FIR or comply with Sections 154 to 157 and 173(2) of the Code of Criminal Procedure before proceeding. A summons under Section 108 is a valid part of the customs inquiry process and is not invalid merely because it may support later prosecution. The court also treated DRI officers as proper officers under the Act in light of the statutory definition and assigned functions. The earlier decision in Om Prakash was held inapplicable because it arose under a different statutory scheme. en-us Tue, 04 Aug 2020 00:00:00 +0530 Fri, 28 May 2021 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398689 Where the Customs Act provides its own machinery for arrest, inquiry, summons and prosecution, Customs and DRI officers acting under that special statute are not police officers and need not first register an FIR or comply with Sections 154 to 157 and 173(2) of the Code of Criminal Procedure before proceeding. A summons under Section 108 is a valid part of the customs inquiry process and is not invalid merely because it may support later prosecution. The court also treated DRI officers as proper officers under the Act in light of the statutory definition and assigned functions. The earlier decision in Om Prakash was held inapplicable because it arose under a different statutory scheme. Case-Laws Customs Tue, 04 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398689