https://www.taxtmi.com/caselaws?id=425640 A special statute with its own scheme for enquiry and summons excludes automatic application of general Criminal Procedure safeguards unless the Act expressly incorporates them. The Telangana High Court held that Chapter XII of the Code of Criminal Procedure, including Section 160 and its proviso, is designed for police investigation and does not govern summons issued under Section 108 of the Customs Act. Customs officers are not treated as police officers for this purpose, and the attendance and truth-telling obligations under Section 108 operate independently. The challenge to the summons therefore succeeded only in part, with relief granted to two petitioners and the summons sustained against the remaining petitioners. en-us Fri, 15 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425640 A special statute with its own scheme for enquiry and summons excludes automatic application of general Criminal Procedure safeguards unless the Act expressly incorporates them. The Telangana High Court held that Chapter XII of the Code of Criminal Procedure, including Section 160 and its proviso, is designed for police investigation and does not govern summons issued under Section 108 of the Customs Act. Customs officers are not treated as police officers for this purpose, and the attendance and truth-telling obligations under Section 108 operate independently. The challenge to the summons therefore succeeded only in part, with relief granted to two petitioners and the summons sustained against the remaining petitioners. Case-Laws Customs Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425640