https://www.taxtmi.com/caselaws?id=43711 A Magistrate's power under Section 167(2) of the Code of Criminal Procedure, 1973 applies to a person arrested and produced under special fiscal statutes such as the Foreign Exchange Regulation Act, 1973 and the Customs Act, 1962. The article states that the expressions "person" and "accused" in Section 167 are not confined to a formally arraigned accused, and that Section 4(2) of the Code extends the procedural scheme where the special law does not exclude it. It further notes that the absence of a police investigation in the strict Chapter XII sense does not prevent detention authorisation, because the special officers perform analogous investigative functions. en-us Mon, 31 Jan 1994 00:00:00 +0530 Tue, 15 Jul 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43711 A Magistrate's power under Section 167(2) of the Code of Criminal Procedure, 1973 applies to a person arrested and produced under special fiscal statutes such as the Foreign Exchange Regulation Act, 1973 and the Customs Act, 1962. The article states that the expressions "person" and "accused" in Section 167 are not confined to a formally arraigned accused, and that Section 4(2) of the Code extends the procedural scheme where the special law does not exclude it. It further notes that the absence of a police investigation in the strict Chapter XII sense does not prevent detention authorisation, because the special officers perform analogous investigative functions. Case-Laws Customs Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43711