Assistant Collector Of Central Excise ... vs V. Krishnamurthy And Ors. on 30 April, 1983
54. Now bearing in mind the principles laid down in all the above cited cases, when the question involved in this case is examined, we are of the view that the Customs Officer and the officer under the Gold (Control) Act, is not empowered to make investigation in the Strict legal sense of the term as used in section 377(2), Criminal Procedure Code, for the following reasons :