Supreme Court of India
Maliyakkal Abdul Azeez v. Assistant Collector, Kerala and Anr.
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From the headnote
Code of Criminal Procedure, 1973: s. 428-&t off -Accused sentenced to imprisonment for offence under s.135(/) of Customs Act, 1962-Claiming set off of the period of detention undergone by him under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1973-High Court rejected the plea of set off • holding that period spent under COFEPOSA was not to be considered as detention for the purpose of the criminal case-Special leave petition by accused-Held, s. 428 postulates two requisites: (i) during the stage of investigation, inquiry or trial of a particular case, the
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