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

Last updated: 16 August 2022

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The Madras High Court has ruled that a Magistrate cannot take cognizance of a complaint and issue summons to an accused in a customs duty evasion case before recording the accused's statement. The court emphasised that the Magistrate must either examine witnesses under Section 200 of the Cr.P.C. or postpone the inquiry under Section 202 of the Cr.P.C. Failure to do so renders the proceedings invalid.

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

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