Customs summons under Section 108 resisted writ interference where no non-cognizable offence investigation was shown.

Summons issued under Section 108 of the Customs Act, 1962 were challenged in writ jurisdiction on the grounds that the recipient was a foreign national outside India and that the summons amounted to investigation of a non-cognizable offence without prior CrPC permission. The court accepted the respondents' position that no such offence investigation was underway and that only summons had been issued. It also found no material showing that the cited authority required Section 108 summons to be treated as part of an offence investigation, and no finding that the petitioner was an Indian citizen. On those facts, the court declined interference under Article 226 and rejected the writ petition.

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Issues: Whether summons issued under Section 108 of the Customs Act, 1962 could be interfered with in writ jurisdiction on the grounds that the petitioner is a foreign national residing outside India and that such summons amounted to investigation of a non-cognizable offence without prior permission under the Code of Criminal Procedure, 1973.

Analysis: The challenge was limited to the issuance of summons under Section 108 of the Customs Act, 1962. The respondents stated that no investigation into any non-cognizable offence was being carried out and that the only step taken against the petitioner was issuance of summons, and that statement was accepted. The cited decision in Directorate of Enforcement v. Deepak Mahajan did not lay down that summons under Section 108 form part of investigation of an offence. The record also did not show any finding that the petitioner was an Indian citizen; only an address abroad was noted. In that situation, the court declined to interfere under Article 226 of the Constitution of India.

Conclusion: The summons under Section 108 of the Customs Act, 1962 were not interfered with and the writ petition was rejected.

Final Conclusion: Mere issuance of summons under Section 108 of the Customs Act, 1962 did not justify writ interference on the grounds urged, and the petition failed.

Ratio Decidendi: Where only summons under Section 108 of the Customs Act, 1962 are issued and no investigation into a non-cognizable offence is shown, writ interference under Article 226 is not warranted on jurisdictional objections of the kind raised.

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