https://www.taxtmi.com/caselaws?id=752892 A special statute with its own penal mechanism excludes resort to the general penal law for the same conduct. The Punjab and Haryana High Court treated the Customs Act, 1962 as a complete code for alleged non-compliance with summons under Section 108, noting that Section 117 prescribes penalty where no express penalty is otherwise provided. Applying the scheme preserving special law and special procedure, the Court held that alleged non-appearance or non-production in response to customs summons could not be prosecuted under Sections 174 and 175 of the Indian Penal Code. The complaint and summoning orders under the IPC were therefore quashed, leaving any action to proceed, if at all, under the Customs Act. en-us Sat, 18 May 2024 00:00:00 +0530 Mon, 20 May 2024 20:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752892 A special statute with its own penal mechanism excludes resort to the general penal law for the same conduct. The Punjab and Haryana High Court treated the Customs Act, 1962 as a complete code for alleged non-compliance with summons under Section 108, noting that Section 117 prescribes penalty where no express penalty is otherwise provided. Applying the scheme preserving special law and special procedure, the Court held that alleged non-appearance or non-production in response to customs summons could not be prosecuted under Sections 174 and 175 of the Indian Penal Code. The complaint and summoning orders under the IPC were therefore quashed, leaving any action to proceed, if at all, under the Customs Act. Case-Laws Customs Sat, 18 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752892