The Supreme Court in the case observed is set to decide whether the Custom Officers are police officers and weather the Code of Criminal Procedure, CrPC would be applicable with regards to the proceedings stated under Customs Act?
The bench comprising of Justice JB Pardiwala and Justice Manoj Misra in the case observed where the Special Leave Petition is moved arising from a judgment of the Telangana High Court, wherein the court disallowed the custody of respondents to the Directorate of Revenue Intelligence.
Further, the court in the case formulated these questions of law for consideration:
1. Weather the DRI Officer being the proper officer for the purposes of Section 28 of the Customs Act, 1962?
2. Whether the summons which is issued by the DRI Officer to the respondent as under Section 108 of the Customs Act, 1962 could be said to be without jurisdiction?
3. Whether the Customs or the DRI Officers are police officers and thus, it is required to register FIR in respect of an offense as stated under Section 133 to Section 135 respectively of the Customs Act, 1962?
4. Whether the provisions stated under Section 154 to Section 157 respectively and 173(2) of the Code of Criminal Procedure, 1973 would apply in respect of the proceedings as stated under the Customs Act, 1962, in view of Section 4(2) of the Code?
The court in the case observed and has noted that the 3-judge bench of the Supreme Court in the case Canon India Private Limited Vs. Commissioner of Customs had held that Directorate of Revenue Intelligence, DRI are not the ‘proper officers’ within the meaning of Section 28(4) of the Customs Act, who are being empowered to undertake process or for recovery of duties.
Accordingly, the court listed the matter for final disposal on July 19, 2023.
