Registration of FIR is not necessary before arresting a person U/s. 104 of Customs Act

Article is based on Kerala HC Judgment in the case of Kishin S. Loungani Vs. Union of India in which it was held that Registration of FIR is not necessary before arresting a person under Section 104 of the Customs Act. Sections 154 to 157 and Section 173(2) of the Code of Criminal Procedure do not apply to a case under the Customs Act, 1962. The main question to be decided in this Writ Petition is whether the provisions of Sections 154 to 157 and 173(2) of the Code of Criminal Procedure would apply in respect of the proceedings under the Customs Act, in view of Section 4(2) of the Cr.P.C. and ...