TaxTMI 
TaxTMI 
2022 (8) TMI 341
X X X X Extracts X X X X
X X X X Extracts X X X X
....ceived information about the transportation of gold biscuits of foreign origin weighing about 15 Kg for sales at Chennai. On the basis of the said information, the respondent conducted road check and intercepted the vehicle. They noticed that two occupants were in the vehicle and on enquiry they found seven parcels containing gold biscuits of foreign origin, weighing about 15.06 Kgs and it valued at about Rs.4,52,40,000/- The respondent filed complaint and the same has been taken cognizance in C.C.No.73 of 2017 as against the petitioners. 3. The learned counsel appearing for the petitioners submitted that without examining any of the witnesses, the learned Magistrate without following the mandatory provisions under the Cr.P.C., straight aw....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 14 SCC 115 in the Ajoy Kumar Ghose Vs. State of Jharkhand, as follows :- "26. It will be better to see what is that "previous stage". The previous stage would obviously be before the evidence of the prosecution under Section 244(1) Cr.P.C. is completed or any stage prior to that. Such stages would be under Section 200 Cr.P.C. to Section 204 Cr.P.C. Under Section 200, after taking cognizance, the Magistrate examines the complainant or such other witnesses, who are present. Such examination of the complainant and his witnesses is not necessary, where the complaint has been made by a public servant in discharge of his official duties or where a Court has made the complaint or further, if the Magistrate makes over the case for inquiry or tri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ions (2), (3), (4) and (5) of Section 204 Cr.P.C. are not relevant for our purpose. It is in fact here, that the previous stage referred to under Section 245 Cr.P.C. normally comes to an end, because the next stage is only the appearance of the accused before the Magistrate in a warrant- case under Section 244 Cr.P.C. 30. Under Section 244, on the appearance of the accused, the Magistrate proceeds to hear the prosecution and take all such evidence, as may be produced in support of the prosecution. He may, at that stage, even issue summons to any of the witnesses on the application made by the prosecution. Thereafter comes the stage of Section 245(1) Cr.P.C., where the Magistrate takes up the task of considering on all the evidence taken u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ections in the Code is a word of wide import. It embraces within itself all powers and authority in exercise of jurisdiction and taking of authoritative notice of the allegations made in the complaint or a police report or any information received that offence has been committed. In the context of Sections 200, 202 and 203, the expression `taking cognizance' has been used in the sense of taking notice of the complaint or the first information report or the information that offence has been committed on application of judicial mind. It does not necessarily mean issuance of process." 7. Therefore, depending on the circumstances of the case, it can be held that even before the issue of process or examining the sworn statement of the complaina....