https://www.taxtmi.com/caselaws?id=440180 The article addresses whether DRI officers are proper officers for issuing customs demands under Section 28, whether summons under Section 108 were within jurisdiction, whether Customs or DRI officers are police officers requiring FIR registration for offences under Sections 133 to 135, and whether CrPC Sections 154 to 157 and 173(2) apply to Customs Act proceedings, including any mandatory FIR requirement before arrest and production before a Magistrate. No final adjudication was rendered on these questions, as the matter was directed to be listed for final disposal on a later date. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:03:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440180 The article addresses whether DRI officers are proper officers for issuing customs demands under Section 28, whether summons under Section 108 were within jurisdiction, whether Customs or DRI officers are police officers requiring FIR registration for offences under Sections 133 to 135, and whether CrPC Sections 154 to 157 and 173(2) apply to Customs Act proceedings, including any mandatory FIR requirement before arrest and production before a Magistrate. No final adjudication was rendered on these questions, as the matter was directed to be listed for final disposal on a later date. Case-Laws Customs Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440180