Section 108 in The Customs Act, 1962
108. Power to summon persons to give evidence and produce documents.
(1) Any Gazetted Officer of Customs ... empowered by the Central Government in this behalf," omitted by Act 18 of 2008, Section 69 (w.r.e.f. 13.7.2006).] shall have power
statements of the accused recorded under Section 67 of the NDPS Act and Section 108 of the Customs Act it was divulged that ... report under Section 57 of the NDPS Act, statements recorded under Section 67 of the NDPS Act and Section 108 of the Customs Act, arrest
under Section 135 A Customs Act, 1962 and as a
consequence of which, charges against the Petitioner under Section 135 A
Customs Act ... Section 108 of the Customs Act, 1962 held:
"24. In certain matters the Customs Act of 1962 differs from
the Sea Customs Act
that matter, no violation of Section 11 of the Customs Act warranting its confiscation under the Customs Act .
(iii) The Commissioner should not have brushed ... were physically assaulted by officers of customs to extort self-incriminating statements under Section 108 of the Customs Act is baseless. Secondly, even
Collector of Customs t910160 with reference to Section 171A of the Old Sea Customs Act. In my view, it appears that Section 108 ... enquiry made by the Customs Officers under Section 107 of the Customs Act and also with Clause (3) of Section 108 and held as follows
Ahmedabad under Section 135 of the Customs
Act, 1962 and under Section 85 of the Gold
(Control) Act, 1968 and under Section ... 2005 JUDGMENT DATED: 18/09/2024
undefined
the customs officer under Section 108 of the
Customs Act is neither hit by Section
principles and the concepts underlying Section 25
of the Evidence Act vis.-a- vis Section 108 of the
Customs Act the powers of Custom Officer ... initiate the
proceedings under Section 193 and 228 of IPC which is
a proviso under Section 108 of the Customs Act.
42
PW.1 initially
108
Customs Act, before the Customs Authority. However, the provisions of
IPC are not applicable to the Special Act i.e., the Customs Act which ... provision like Section 117 Customs Act providing
for penalty for disobedience of any Order made under the Customs Act , then
Section 174/175 could have
under Section 354, Section 354-A, Section 354-B,
Section 354-C, Section 354-D Section 376, Section 376-A,
Section 376-AB, Section ... Section 376-C, Section 376-D,
Section 376-DA, Section 376-DB, Section 376-E or Section
509 of the Indian Penal Code
deal
with interrelation of provisions of Section 67 of NDPS Act and Sections
108 and 135 of Customs Act, in the case of Sardar Mohammed ... NDPS Act , to strictly follow the provisions of the NDPS Act .
If the accused is willing to give statement under Section 67 of NDPS Act
