https://www.taxtmi.com/caselaws?id=43711 Magistrates may authorise detention under Section 167(2) of the Code of Criminal Procedure when persons arrested under the Foreign Exchange Regulation Act or Customs Act are produced before them. The special fiscal statutes' arrest-and-production provisions operate consistently with the Code because they do not exclude its procedural application. "Person" and "accused" in Section 167(2) extend to an arrestee produced under those statutes, even if not formally accused in another context. The absence of a police investigation under Chapter XII does not bar detention authority, as authorised special-statute officers exercise analogous investigative powers. 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 Magistrates may authorise detention under Section 167(2) of the Code of Criminal Procedure when persons arrested under the Foreign Exchange Regulation Act or Customs Act are produced before them. The special fiscal statutes' arrest-and-production provisions operate consistently with the Code because they do not exclude its procedural application. "Person" and "accused" in Section 167(2) extend to an arrestee produced under those statutes, even if not formally accused in another context. The absence of a police investigation under Chapter XII does not bar detention authority, as authorised special-statute officers exercise analogous investigative powers. Case-Laws Customs Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43711