Anticipatory bail in customs duty dispute granted where prior clearance and weak material on personal involvement weighed against arrest.

Anticipatory bail was granted in a customs duty dispute where goods had already been cleared on self-assessment and an out-of-charge order had been issued. The Court noted that the alleged evasion surfaced only after a later notification enhanced the duty rate, and the record did not show sufficient material to attribute personal involvement to the applicant in the alleged evasion. It also found the Department's reliance on the later notification, despite prior clearance, unconvincing as a basis for custodial arrest. On those facts, protection from arrest was allowed.

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Issues: Whether the applicant was entitled to anticipatory bail in connection with the customs duty dispute and alleged evasion of duty.

Analysis: The applicant had already been permitted clearance of the goods on self-assessment and an out-of-charge order had been issued. The dispute arose only after a later notification enhanced the duty rate, and the material before the Court did not show sufficient basis to attribute personal involvement to the applicant in the alleged evasion. The Court also found the Department's stand on applicability of the later notification, despite prior clearance, to be unconvincing for the purpose of custodial arrest.

Conclusion: Anticipatory bail was granted to the applicant.

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