2025 (5) TMI 1468

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Criminal Complaint bearing CC No. 113/1/11, filed for the offence punishable under Section 177 of the Indian Penal Code, 1860 (hereinafter referred to as "IPC"). 2. Briefly stated, the officers of DRI were investigating a case of purported misdeclaration and undervaluation of various types of Pesticides. The Petitioner was summoned under Section 108 Customs Act, 1962 in compliance of which he tendered his Statement dated 02.08.2011 and 14.09.2011. 3. According to the Petitioner, he duly cooperated during the investigations. However, he was shocked to receive a summons in the Complaint case bearing CC No. 113/1/11 wherein the allegations were made against him that during the recording of Statement on 14.09.2011 by Respondent No. 2, h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urnishing information; it does not bring a person under 177 IPC. 7. It is submitted that the Customs Act, 1962 is a self-contained Act, which contains provisions regarding the seizure, search, arrest, confiscation of goods in possession, penalties for breach of Procedures; for prosecution of persons accused of offences. Section 41 IPC defines special laws as applicable to a particular subject. Section 132 Customs Act deals with false declaration, false documents, etc. 8. Section 26 General Clauses Act, 1977 states that where an act or omission constitutes an offence in two or more enactments, then the offender shall be liable to be prosecuted and punished under either of the two enactments and shall not be liable to be punished for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the special provision under special law cannot be ignored over the general law as provided under Cr.P.C. 16. In the case of Superintendent of Customs and Central Excise v. R. Surendar MANU/TN/0139/1992, wherein the alleged contraband articles were seized and the disposal of such properties was made under the Customs Act 1962, it was held to be permissible only under the machinery provided therein and not otherwise and the Criminal Court has no jurisdiction or power to order interim custody of such articles or return of the same, except to pass an Order for disposal extreme cases only in accordance with the Customs Act 1962. 17. Reliance was also placed on the case of Zaverbhai Amaidas v. The State of Bombay MANU/SC/0040/1954, wherein ....