Case Details: Directorate Of Revenue Intelligence Versus Rakesh Kumar Goyal (2025) 26 Centax 3 (S.C.)
Judiciary and Counsel Details
- J.K. Maheshwari & Rajesh Bindal, JJ.
Facts of the Case
Customs authorities issued summons under Section 108 of the Customs Act, 1962, requiring the assessee to appear and provide information. The assessee allegedly failed to comply with the summons. Treating this as a willful disobedience of a public servant’s order, the authorities initiated prosecution under Sections 174 and 175 of IPC. The assessee challenged this action, arguing that Section 117 of the Customs Act provides a residual penalty provision for violations of any provision under the Act, including non-compliance with summons. The case was heard by the High Court, which ruled that the Customs Act is a special code, and under Sections 4 and 5 of Cr. P.C., IPC provisions can apply only if the special statute does not provide a penalty. Since Section 117 of the Customs Act explicitly prescribes penalties for such violations, prosecution under IPC Sections 174 and 175 was not sustainable. The Revenue, aggrieved by this decision, filed an SLP before the Supreme Court.
Supreme Court Held
The Supreme Court upheld the High Court’s decision, ruling that penalties under Section 117 of the Customs Act apply to non-compliance with Section 108 summons, making prosecution under Sections 174 and 175 of IPC unsustainable. The Court emphasized that IPC provisions cannot be invoked when a special law has a specific penal provision. Finding no reason to interfere, the Supreme Court dismissed the Revenue’s SLP.
List of Cases Reviewed
- Rakesh Kumar Goyal v. Directorate of Revenue Intelligence – (2025) 26 Centax 2 (P&H) – SLP dismissed [Para 2]
