TaxTMI 
TaxTMI 
2005 (3) TMI 147
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....rning the complaint u/s 135 of the Customs Act. The brief facts leading to the revision may be stated as under : On 25-12-1996, at Bahraich, U.P., the officers of the petitioner, i.e., Director of Revenue, Intelligence (DRI) intercepted a Maruti Gypsy bearing No. DL-8C-2295 with two occupants, viz., the accused Ishwar Singh & Lucky Misra. On preliminary enquiries it was discovered that the contra....
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....RI represented by Mr. Satish Agarwal, reiterates that since the actual search and seizure took place in Delhi, the offence should be deemed to have taken place in Delhi. It is not possible to agree with such a proposition. When the vehicle was intercepted and preliminary enquiries were made and it came to the knowledge of the DRI officers that the vehicle was carrying contraband, viz., foreign mar....
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.... the DRI officers opted to bring the accused and the vehicle to Delhi and carry out the search operation in Delhi? The answer is clearly 'No'. 3. Section 177 of the Code of Criminal Procedure provides that every offence should be ordinarily tried by a Court within whose local jurisdiction it was committed. In the present case the offence can be said to have been committed outside Delhi. Mr. Satis....