https://www.taxtmi.com/caselaws?id=76868 Anticipatory bail was declined in a Customs Act inquiry because the apprehension of arrest was premature while the matter remained at the stage of recording statements under Section 108. The Court noted that the authority had not yet determined whether the material disclosed misdeclaration or warranted further action, including arrest under Section 104. The petitioners' failure to cooperate with repeated summons also weighed against relief, and the cited precedent was held inapplicable on the facts. en-us Wed, 20 Jan 2010 00:00:00 +0530 Sat, 24 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76868 Anticipatory bail was declined in a Customs Act inquiry because the apprehension of arrest was premature while the matter remained at the stage of recording statements under Section 108. The Court noted that the authority had not yet determined whether the material disclosed misdeclaration or warranted further action, including arrest under Section 104. The petitioners' failure to cooperate with repeated summons also weighed against relief, and the cited precedent was held inapplicable on the facts. Case-Laws Customs Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76868