https://www.taxtmi.com/caselaws?id=170609 Section 482 of the Code of Criminal Procedure, 1973 is not ordinarily available to quash summons issued in aid of a pending inquiry under the Central Excise Act, 1944 and the Customs Act, 1962. Where the summons are issued under Section 14 of the Central Excise Act and Section 108 of the Customs Act during an ongoing inquiry, the inquiry may be treated as a judicial proceeding only for the limited purpose in Section 14(3) of the Central Excise Act. As no court process was under challenge and the matter concerned a pending inquiry, the application was held not maintainable, leaving the applicants to pursue other available remedies. en-us Tue, 23 May 2006 00:00:00 +0530 Thu, 04 Jun 2015 16:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170609 Section 482 of the Code of Criminal Procedure, 1973 is not ordinarily available to quash summons issued in aid of a pending inquiry under the Central Excise Act, 1944 and the Customs Act, 1962. Where the summons are issued under Section 14 of the Central Excise Act and Section 108 of the Customs Act during an ongoing inquiry, the inquiry may be treated as a judicial proceeding only for the limited purpose in Section 14(3) of the Central Excise Act. As no court process was under challenge and the matter concerned a pending inquiry, the application was held not maintainable, leaving the applicants to pursue other available remedies. Case-Laws Customs Tue, 23 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170609