Anticipatory bail in customs summons proceedings may be granted where the applicant cooperates with interrogation and inquiry.

Section 108 of the Customs Act empowers customs authorities to summon persons for evidence and documents in an inquiry, and such proceedings are treated as judicial proceedings. Relying on the similar effect of Section 70 of the CGST Act, the note states that protection against arrest may be granted where anticipatory bail is sought in relation to such summons-based proceedings, provided the applicant remains available for interrogation and cooperates with the inquiry. On that basis, anticipatory bail was granted for a limited period subject to conditions.

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Issues: Whether anticipatory bail should be granted in proceedings arising from summons issued under Section 108 of the Customs Act, 1962.

Analysis: Section 108 of the Customs Act empowers the customs authority to summon persons to give evidence and produce documents in an inquiry, and such proceedings are treated as judicial proceedings. The order proceeds on the basis that the provision is similar in effect to Section 70 of the Central Goods and Services Tax Act, 2017, under which anticipatory bail had been granted in an earlier matter. On that reasoning, protection against arrest was considered appropriate, while ensuring the applicant's availability for interrogation and cooperation with the inquiry.

Conclusion: Anticipatory bail was granted to the applicant for the specified limited period, subject to conditions.

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