https://www.taxtmi.com/caselaws?id=433886 Allegations of forged shipping bills, bogus documents and cheating were held to disclose distinct Indian Penal Code offences, even though the same facts may also involve customs law. Overlap with the Customs Act, 1962 does not bar police investigation or criminal court cognizance where the factual matrix specifically attracts forgery and cheating, because those offences are not created by the Customs Act. The criminal proceedings were therefore competent to continue, and the challenge that the matter fell exclusively within customs law was rejected. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 13 Feb 2023 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433886 Allegations of forged shipping bills, bogus documents and cheating were held to disclose distinct Indian Penal Code offences, even though the same facts may also involve customs law. Overlap with the Customs Act, 1962 does not bar police investigation or criminal court cognizance where the factual matrix specifically attracts forgery and cheating, because those offences are not created by the Customs Act. The criminal proceedings were therefore competent to continue, and the challenge that the matter fell exclusively within customs law was rejected. Case-Laws Customs Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433886