Customs summons power under Section 108 remains available despite existing records, and writ interference with inquiry is ordinarily premature.

Customs officers may invoke Section 108 to summon persons and require documents in connection with a smuggling inquiry even where affidavits or other material are already on record. The existence of some prior material does not curtail the statutory power to seek further information, and the earlier dispensation of show cause notice does not prevent continuation of the inquiry. High Court interference under Article 226 is ordinarily unwarranted at a premature stage where the authority considers further investigation necessary, so a writ will not usually be used to halt an ongoing customs inquiry absent illegality or lack of authority.

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Issues: Whether summons issued under Section 108 of the Customs Act could be quashed on the ground that the Department already had affidavits and documents, and whether the High Court should interfere under Article 226 with the ongoing customs inquiry.

Analysis: The statutory scheme under Sections 107 and 108 of the Customs Act empowers customs officers to examine persons, require documents, and summon attendance in connection with inquiries relating to smuggling of goods. The availability of some affidavits or documents does not bar the Department from seeking further information through summons. The dispensation of show cause notice in the earlier proceedings did not curtail the power to conduct inquiry or summon persons. The Court also held that the request to stall the inquiry was premature and that writ jurisdiction should not be used to interdict an ongoing investigation where the authority considers further inquiry necessary.

Conclusion: The summons were held to be valid and the writ petitions were dismissed.

Final Conclusion: The customs authorities were entitled to proceed with inquiry and to compel attendance and evidence under the statutory summons power, and the High Court declined to interfere with the investigation.

Ratio Decidendi: In a customs inquiry, the power to summon persons and documents under Section 108 is not excluded merely because some material is already on record, and writ jurisdiction will not ordinarily be exercised to halt such an inquiry absent illegality or lack of authority.

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