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FIR is not necessary before arresting a person under Customs Act


In Kishin S. Loungani Vs. Union Of India, the main question to be decided by the Kerala HC was  whether the provisions of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure would apply in respect of the proceedings under the Customs Act, in view of Section 4(2) of the Cr.P.C. and whether in respect of offences under Sections 133 to 135 of the Customs Act registration of FIR is compulsory before the person concerned is arrested and produced before the Magistrate. 

It was held that Registration of FIR is not necessary before arresting a person under Section 104 of the Customs Act. Sections 154 to 157 and Section 173(2) of the Code of Criminal Procedure do not apply to a case under the Customs Act, 1962.

Article referred: http://taxguru.in/custom-duty/registration-fir-not-necessary-before-arresting-person-us-104-customs-act.html#sthash.LwoWw6bm.dpuf

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