REGENT COMPUTRONICS PVT. LTD.

Radhika Agarwal Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

ASHOK MUNILAL JAIN AND ANOTHER V. ASSISTANT DIRECTOR,DIRECTORATE OF ENFORCEMENT [REFERRED TO]
HANS MULLER OF NIIN?NL IIRG VS. SUPERINTCNDENT PRESIDENCY JAIL CALCUTTA [REFERRED TO]
STATE OF PUNJAB VS. BARKAT RAM [REFERRED TO]
ILLIAS VS. COLLECTOR OF CUSTOMS MADRAS [REFERRED TO]
RAMESH CHANDRA MEHTA DATTATRAYA WAMAN CHITNIS FATAKIA PUNAMCHAND RAMLALJI PUNAMCHAND RAMLALJI VS. STATE OF WEST BENGAL :H R SIYAM ASSISTANT COLLECTOR OF CUSTOMS BOMBAY:K K GANGULI ASSTT COLLECTOR OF CUSTOMS BOMBAY :DADY ADAVJI AMPTJER :V R R GAMES ASSISTANT COLLATOR OF CUSTOMS BOMBAY [REFERRED TO]
NANDINISATPATHY VS. P L DANI [REFERRED TO]
GURBAKSH SINGHSIBBIA SARBAJIT SINGH VS. STATE OF PUNJAB [REFERRED TO]
KM SONIA BHATIA VS. STATE OF UTTAR PRADESH [REFERRED TO]
A R ANTULAY VS. RAMDAS SRINIWAS NAYAK [REFERRED TO]
EXPRESS HOTELS PRIVATE LIMITED VS. STATE OF GUJARAT [REFERRED TO]
ELEL HOTELS AND INVESTMENTS LIMITED VS. UNION OF INDIA [REFERRED TO]
ADDITIONAL SECRETARY TO THE GOVERNMENT OF INDIA VS. ALKA SUBHASH GADIA [REFERRED TO]
POOLPANDI VS. SUPERINTENDENT CENTRAL EXCISE [REFERRED TO]
DIRECTORATE OF ENFORCEMENT VS. DEEPAK MAHAJAN [REFERRED TO]
D K BASU ASHOK K JOHRI VS. STATE OF WEST BENGAL :STATE OF UTTAR PRADESH [REFERRED TO]
DUKHISHYAM BENUPANI ASSTT DIRECTOR ENFORCEMENT DIRECTORATE FERA VS. ARUN KUMAR BAJORIA [REFERRED TO]
PATANGRAO KADAM VS. PRITHAVIRAJ SAYAJIRAO YADAV DESHMUKH [REFERRED TO]
GURUDEVDATTA VKSSS MARYADIT VS. STATE OF MAHARASHTRA [REFERRED TO]
HARSHAD S MEHTA VS. STATE OF MAHARASHTRA [REFERRED TO]
ADRI DHARAN DAS VS. STATE OF W B [REFERRED TO]
UNION OF INDIA VS. PADAM NARAIN AGGARWAL ETC [REFERRED TO]
SENIOR INTELLIGENCE OFFICER VS. JUGAL KISHORE SAMRA [REFERRED TO]
OM PRAKASH VS. UNION OF INDIA [REFERRED TO]
SUSHILA AGGARWAL VS. STATE [REFERRED TO]
UNION OF INDIA VS. ASHOK KUMAR SHARMA [REFERRED TO]
TOFAN SINGH VS. STATE OF TAMIL NADU [REFERRED TO]
UNION OF INDIA VS. VKC FOOTSTEPS INDIA PVT LTD [REFERRED TO]
PANKAJ BANSAL VS. UNION OF INDIA [REFERRED TO]
ARVIND KEJRIWAL VS. DIRECTORATE OF ENFORCEMENT [REFERRED TO]
MINERAL AREA DEVELOPMENT AUTHORITY VS. STEEL AUTHORITY OF INDIA [REFERRED TO]

JUDGEMENT

(1.) Leave granted.

(2.) The fountainhead of legal controversy regarding the power to arrest under the Customs Act, 1962 [For short, "Customs Act"] and the Central Goods and Services Tax Act, 2017, [For short, "GST Act"] stems from the decision of a three Judge Bench of this Court in Om Prakash and Another v. Union of India and Another. [(2011) 14 SCC 1] Before this decision, offences under the Customs Act were treated as non-bailable and once arrested, the accused would be detained for a few months before being released on bail. Om Prakash (supra) observed that the offences under the Customs Act and the Central Excise Act, 1944 [For short, "Excise Act"] were non-cognizable and, therefore, even if the officers had the power to arrest, [Pursuant to Ss. 132, 133, 135, 135A and 136 of the Customs Act and Sec. 13 of the Central Excise Act, 1944] they could do so only after obtaining a warrant from the Magistrate in terms of Sec. 41 [Sec. 41 of the Code delineates circumstances when the police may arrest without a warrant] of the Code of Criminal Procedure, 1973. [For short, "Code"] It was also held that offences under the Customs Act and the Excise Act were both bailable, bearing a punishment of less than 3 years. [Part II of the First Schedule to the Code provides that offences which bear an imprisonment term of less than 3 years are both non-cognizable and bailable]

(3.) The reasoning in Om Prakash (supra) proceeds on the interpretation of Ss. 4 [9] and 5 [10] of the Code and holds that Sec. 155 and other provisions of Chapter XII of the Code are applicable. The principle being that the customs officers and excise officers, though conferred the power of arrest under the respective enactments, the offences being non-cognizable, were not vested with powers beyond that of a police officer in charge of the police station.

Click here to view full judgment.

RADHIKA AGARWAL Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address