Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty

Last updated: 16 August 2022

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in J.Ananad and K.Sivamani v. The Assistant Commissioner of Customs, Customs Division, Nagapattinam [Crl.O.P.No.14526 of 2020 and Crl.M.P.No.5548 of 2020 dated July 20, 2022] held that, the Magistrate without examining any witnesses cannot take cognizance on the complaint lodged by the complainant and issue summons to the accused. The Magistrate has the option to either comply with Section 200 of the Code of Criminal Procedure, 1973 ("Cr.P.C.") wherein the complainant or such other witnesses present upon taking cognizance are examined, or to postpone the enquiry process under Section 202 of Cr.P.C. Further, held that the Magistrate cannot take cognizance as against the accused before recording their statements.

Citation :
Crl.O.P.No.14526 of 2020 and Crl.M.P.No.5548 of 2020 dated July 20, 2022