Interim protection against coercive customs summons granted pending affidavits, while appearance in response to summons remained required.

Interim protection was granted against coercive action on summons issued under Section 108 of the Customs Act, 1962, while the matter awaited exchange of affidavits. The petitioner was directed to appear in response to the summons, but the Customs department was required to file affidavits and the petitioner was permitted to reply. Coercive steps were restrained pending further consideration of the matter on affidavits, leaving the substantive issue open at this stage.

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Issues: Whether the petitioner was entitled to interim protection against coercive action on the summons issued under Section 108 of the Customs Act, 1962, pending exchange of affidavits.

Analysis: The proceeding was not finally adjudicated at this stage. The Court directed the Customs department to file affidavits and permitted the petitioner to respond. Pending further consideration, the petitioner was required to appear in response to the summons, but coercive steps were restrained.

Conclusion: Interim protection against coercive action was granted in favour of the petitioner, subject to further consideration on affidavits.

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