https://www.taxtmi.com/caselaws?id=47737 Allegations that a shipping bill was forged and used without any actual export were treated as broader criminality, not merely an untrue drawback claim under the Customs Act; the contention that the matter lay only within Customs jurisdiction was rejected. A Magistrate empowered under section 190 could validly direct police investigation under section 156(3), and that course was not rendered illegal because cognizance was also possible or Customs proceedings were pending. The challenge to the order therefore failed, and the direction for police investigation was sustained. en-us Fri, 03 Feb 2006 00:00:00 +0530 Fri, 30 Jul 2010 15:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47737 Allegations that a shipping bill was forged and used without any actual export were treated as broader criminality, not merely an untrue drawback claim under the Customs Act; the contention that the matter lay only within Customs jurisdiction was rejected. A Magistrate empowered under section 190 could validly direct police investigation under section 156(3), and that course was not rendered illegal because cognizance was also possible or Customs proceedings were pending. The challenge to the order therefore failed, and the direction for police investigation was sustained. Case-Laws Customs Fri, 03 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47737