Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

1978 (7) TMI 107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lows: On 15-7-1977 Customs Officers came to the petitioner's residence and made a search therein and seized certain documents and key of some lockers under a seizure list. On 24-9-1977 the petitioner was arrested and produced before the learned Magistrate for having committed the alleged offence under section 135 of the Customs Act. The learned Chief Metropolitan Magistrate before whom the petitio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....allegation that the petitioner had not complied with the terms of the bail. On the same day the learned Magistrate directed the petitioner to report to the Investigating Officer once a week for three weeks commencing from 19th December, 1977. It is as against this order the present Rule has been obtained. 2. Mr. Balai Chandra Roy, learned Advocate appearing for the petitioner contended that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Customs Act, 1962. Under section 108 of the said Act any gazetted officer of Customs shall have the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in and inquiry which the officer is making in connection with the smuggling of any goods. Every such enquiry shall be deemed to be a judicial proceeding within the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....purpose of giving evidence or for production of a document or any other thing. 4. It is true that under Article 20(3) of the Constitution of India no person can be compelled to give evidence against himself. The powers under section 108 of the Customs Act, 1962 are subject to the aforesaid constitutional bar and it cannot be said that the Customs authorities have any right to compel any person ....