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Issues: Whether anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973 was maintainable when the applicant had only been summoned in connection with proceedings under the Customs Act, 1962 and no complaint or FIR had been registered against him.
Analysis: The application was considered in the light of the principle that, at the stage of summons for recording a statement, the extraordinary protection of anticipatory bail is not available where the person has not yet been proceeded against by registration of a complaint or FIR. The reasoning proceeded on the basis that the remedy against apprehended arrest in such a situation lies in the High Court's writ jurisdiction under Article 226 of the Constitution of India, not under Section 438 of the Code of Criminal Procedure, 1973. Applying that principle to the facts, the absence of any registered case against the applicant under the Customs Act, 1962 meant that the prayer for anticipatory bail could not be entertained.
Conclusion: The application for anticipatory bail was not maintainable and was rejected.
Ratio Decidendi: A person merely summoned for statement in tax enforcement proceedings cannot invoke anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973 in the absence of a registered complaint or FIR, and must seek relief under Article 226 of the Constitution of India if pre-arrest protection is sought.