MALIYAKKAL ABDUL AZEEZ vs ASSISTANT COLLECTOR KERALA AND ANR.

The Supreme Court addressed the applicability of Section 428 of the Code of Criminal Procedure, 1973, regarding the set-off of detention period under COFEPOSA against a sentence under Section 135(1) of the Customs Act, 1962. The Court held that the period spent under COFEPOSA cannot be considered as detention for the purpose of the criminal case since the petitioner was on bail when the detention order was issued. The appeal for set-off was dismissed, affirming the High Court's ruling that the petitioner was not an under-trial prisoner and thus not entitled to the relief sought.