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Thirumurthy vs /
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The Customs Act, 1962
Section 40 in The Central Excise Act, 1944 [Entire Act]
Public Prosecutor, Madras vs R. Raju & Anr. Etc on 8 August, 1972
The Punjab & Haryana High Court and the Calcutta High Court have based reliance on Public Prosecutor, Madras Vs. R.Raju & Anr. (supra) without taking note of the fact that the existing sub- section (2) of Section 40 of the Central Excise Act, 1944 and sub-section (2) of Section 155 of the Customs Act are different from sub-section (2) of Section 40 of the Central Excises and Salt Act, 1944, which fact went unnoticed both by the Punjab & Haryana High Court and the Calcutta High Court. Therefore, the judgment of the Hon'ble Apex Court being delivered on the provisions as were existing in the Central Excises and Salt Act, 1944 has no applicability with regard to sub-section (2) of Section 155of the Customs Act, 1962.
The Indian Penal Code, 1860
Sunil Kumar And Ors vs Central Bureau Of Investigation & Ors on 11 February, 2016
In Para 11 in Sunil Kumar and Ors vs Central Bureau of Investigation judgements relied by the learned counsel for the petitioner, it is observed that,