https://www.taxtmi.com/caselaws?id=774872 A complaint under Section 174 IPC for non-compliance with summons under Section 108 of the Customs Act was held unsustainable because the special customs regime provided its own penal consequence under Section 117. The court applied the principle that a special statute governing investigation and penalty prevails over the general criminal law, so recourse to Sections 174 and 175 IPC was unwarranted. In the circumstances, where the record showed prior cooperation and the coercive process was considered unjustified, the complaint and the consequential summoning and warrant orders were quashed as an abuse of process. en-us Mon, 14 Jul 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774872 A complaint under Section 174 IPC for non-compliance with summons under Section 108 of the Customs Act was held unsustainable because the special customs regime provided its own penal consequence under Section 117. The court applied the principle that a special statute governing investigation and penalty prevails over the general criminal law, so recourse to Sections 174 and 175 IPC was unwarranted. In the circumstances, where the record showed prior cooperation and the coercive process was considered unjustified, the complaint and the consequential summoning and warrant orders were quashed as an abuse of process. Case-Laws Customs Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774872