https://www.taxtmi.com/caselaws?id=42598 A person arrested under Section 104 of the Customs Act must be produced before a Magistrate without unnecessary delay, and that production is not a mere formality. Read with Section 4(2) of the Code of Criminal Procedure, the Code applies where the Customs Act is silent, so the Magistrate may exercise powers under Sections 437 and 167(2) and (3) of the Code. The absence of an express remand provision in the Customs Act does not create a gap in custody control; the Magistrate may therefore remand the arrested person to judicial custody in customs cases. en-us Wed, 05 Apr 1989 00:00:00 +0530 Thu, 30 Aug 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42598 A person arrested under Section 104 of the Customs Act must be produced before a Magistrate without unnecessary delay, and that production is not a mere formality. Read with Section 4(2) of the Code of Criminal Procedure, the Code applies where the Customs Act is silent, so the Magistrate may exercise powers under Sections 437 and 167(2) and (3) of the Code. The absence of an express remand provision in the Customs Act does not create a gap in custody control; the Magistrate may therefore remand the arrested person to judicial custody in customs cases. Case-Laws Customs Wed, 05 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42598