https://www.taxtmi.com/caselaws?id=426102 Proceedings under Section 135(1)(b) of the Customs Act were treated as a warrant case otherwise than on police report, so the procedure under Sections 200 to 204 and 244 to 245 of the CrPC applied. The court read the phrase "at any previous stage of the case" in Section 245(2) as referring to a stage after cognizance has been taken and the judicial process has properly commenced. On the stated facts, the Magistrate had not followed the required complaint procedure before issuing summons, and the proceedings were therefore held unsustainable and liable to be quashed, leaving the petitioners free to seek discharge at the appropriate stage. en-us Wed, 20 Jul 2022 00:00:00 +0530 Mon, 08 Aug 2022 09:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426102 Proceedings under Section 135(1)(b) of the Customs Act were treated as a warrant case otherwise than on police report, so the procedure under Sections 200 to 204 and 244 to 245 of the CrPC applied. The court read the phrase "at any previous stage of the case" in Section 245(2) as referring to a stage after cognizance has been taken and the judicial process has properly commenced. On the stated facts, the Magistrate had not followed the required complaint procedure before issuing summons, and the proceedings were therefore held unsustainable and liable to be quashed, leaving the petitioners free to seek discharge at the appropriate stage. Case-Laws Customs Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426102