Customs summons power continues during parallel proceedings, but self-incrimination protection still bars compelled incriminating answers.

Customs authorities may continue inquiry and summon a person under Sections 107 and 108 of the Customs Act, 1962 even where bail-related directions, show-cause notices, or contemplated complaint proceedings are pending, because that statutory power is independent of such parallel proceedings. However, the constitutional protection against compelled self-incrimination remains available, so the person may decline to answer questions that would incriminate him. The direction to report to the Investigating Officer was therefore not illegal and did not violate Article 20(3), while the right to refuse incriminating answers was preserved.

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Issues: Whether the Customs authorities could continue to examine and summon the petitioner under the Customs Act, 1962 despite the pendency of bail-related directions and show-cause proceedings, and whether such examination violated Article 20(3) of the Constitution of India.

Analysis: The inquiry by Customs was under Section 107 and the power to summon persons and require documents or evidence was traceable to Section 108 of the Customs Act, 1962. That power was independent of any direction made by the Magistrate and was not extinguished merely because show-cause notices had been issued or complaint proceedings were contemplated. At the same time, the constitutional safeguard against compelled self-incrimination continued to operate, so the petitioner could refuse to answer any question that would incriminate him.

Conclusion: The direction to report to the Investigating Officer was not illegal and did not violate Article 20(3); the petitioner's challenge failed.

Final Conclusion: The impugned order was sustained and the Rule was discharged, while preserving the petitioner's right to decline answers that would amount to compelled self-incrimination.

Ratio Decidendi: The Customs authorities' statutory power to summon and examine persons in inquiry under Sections 107 and 108 of the Customs Act, 1962 remains operative notwithstanding parallel criminal or show-cause proceedings, but it is subject to the constitutional bar against compelled self-incrimination under Article 20(3) of the Constitution of India.

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