DR. ASIF MAHMOOD JAH, DIRECTOR CUSTOMS INTELLEGENCE AND INVESTIGATION versus THE STATE AND 2 OTHERS
Section 161 (15) of the Central Excise Act (I of 1944), Section 9 of the Criminal Procedure Code (V9 1898), the recording of the statement under Sections 164 and 561A Section 164, for the cancellation of order complaints in the present case. The petition was already submitted by the Investigation Officer after the investigation of the report under section 173, CRPC, and the accused were summoned to face the trial of section 161 (15) of the Customs Act 1969. Was provided for recording of the statement only under Section 164, CRPC. Inquiry proceedings while Section 11, CRPC itself has determined that the Magistrate may record a statement or confession to himself during the Inquiry Statement under Section 164 under, CRPC can only be investigated by a Magistrate First Class or Can be recorded during the investigation and not after submission. Complaint in the form of a report under Section 173, CRPC, called for the accused to be acquitted and their case started.
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