Offence - 'any person' includes Customs officer

By Vijay Kumar

In a landmark judgement, the Delhi High Court has held that a Customs officer can be arrested and is liable for punishment under Section 135 of the Act. The plea that 'any person' referred to in Section 135 did not include a Customs officer as he is specifically covered under Section 136 did not find favour with the High Court. See details of this case in our Breaking news.