relevant provisions of the Customs
Act, 1962 .
18. The Act consolidates and amends the
law relating to customs. Chapter IV empowers
the Central Government ... Indian customs waters has
committed an offence punishable under
section 132 or section 133 or section
135 or section 135A or section 136
Customs Act are the same as
the provisions of Section 9A of the Central Excise
Act, 1944. Section 104 of the Customs Act empowers ... Sections 132 , 133 , 135 , 135A or
Section 136 of the Act. In addition, Sub-section
(4) of Section 104 , which is similar to Section
Nileshbhai Natubhai Patel vs The State Of Gujarat on 14 October, 2021
Author: Vipul M
Nileshbhai Natubhai Patel vs The State Of Gujarat on 14 October, 2021
Author: Vipul M
custom waters has
been guilty of an offence punishable under Section 132 or Section
133 or Section 135 or Section 135A or Section 136 ... Indian customs
waters has committed an offence punishable under
section 132 or section 133 or section 135 or section 135A
or section 136
The Trial And Punishment Of Social And Economic Offences
LAW COMMISSION
OF INDIA
FORTY-SEVENTH
section (6), all other offences under the Act shall be bailable.
12. The expression "any person" occurring in sub-section (1)
of Section ... Section 132 or Section 133 or Section 135 or Section 135A or
Section 136 , he may arrest such person. Sub-section (3) of Section
Custom Officer is statutory in
character and cannot be interfered with. Such
power of arrest can be exercised only in those
cases where the Custom ... been guilty of an
offence punishable under Sections 132 , 133 ,
135 , 135A or 136 of the Act. Thus, the power
must be exercised on objective
Act.
No doubt the power can be abused. at is controlled by other
means. Though under the section the Assistant Collector of
Customs need ... found in s. 136(2) of the Act. It reads :
If any officer of customs....
346
(a) requires any person to be searched for
goods
Section 105 of the Customs Act and its true construction has expressed thus :-
"Though under the section the Assistant Collector of Customs need ... Criminal Procedure, read with Section 105(2) of the Act, he has to send forthwith to the Collector of Customs a copy of any record
