https://www.taxtmi.com/caselaws?id=40821 An appeal for enhancement of sentence in a customs prosecution could not be maintained by a customs officer in his own capacity. Powers under the Customs Act for detection and prevention of smuggling, revenue protection, and related searches or seizures were held not to amount to an investigation by an agency empowered to investigate offences for the purpose of Section 377(2) CrPC. In the absence of an express statutory provision authorising customs officers to investigate offences under the Act, the right to seek sentence enhancement lay only with the authority specified by Section 377 CrPC. The enhancement appeal was therefore not maintainable at the instance of the Assistant Collector. en-us Thu, 20 Dec 1979 00:00:00 +0530 Sat, 15 May 2010 11:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40821 An appeal for enhancement of sentence in a customs prosecution could not be maintained by a customs officer in his own capacity. Powers under the Customs Act for detection and prevention of smuggling, revenue protection, and related searches or seizures were held not to amount to an investigation by an agency empowered to investigate offences for the purpose of Section 377(2) CrPC. In the absence of an express statutory provision authorising customs officers to investigate offences under the Act, the right to seek sentence enhancement lay only with the authority specified by Section 377 CrPC. The enhancement appeal was therefore not maintainable at the instance of the Assistant Collector. Case-Laws Central Excise Thu, 20 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40821