335. Summons u/s 108 of Customs Act – Non- compliance of – Applicability of Section 174, 175 of IPC -- Had there been no provision like 117 in the Customs Act, obviously the concerned person to whom summons have been issued under Section 108 of the Customs Act, if fails to comply therewith, would have been guilty for committing an offence under Section 174 of 175 or both of the Indian Penal Code -- Section 117 of the Customs Act, finds place in a Special Act i.e., Customs Act, which is a complete code in itself providing for various violations, offences and penalties and the procedure etc., therefore, Section 174 & 175 of Indian Penal Code will have no application, in view of Section 4 & 5 of the Criminal Procedure Code -- Prosecution u/s 174 & 175 of the IPC quashed. (P&H HC) Reserved on: 20.04.2024 Decided on: 18.05.2024