https://www.taxtmi.com/caselaws?id=189087 The Court dismissed the petition seeking to quash proceedings under the Customs Act, 1962, as it found the arguments regarding the necessity of a magistrate's sanction for arrest and the bailable nature of offenses to be without merit. The Court noted that the respondents were only investigating under Section 108 of the Act and had not invoked Section 104 for arrest. Therefore, the petition was dismissed for lack of merit, emphasizing the specific sections of the Customs Act relevant to the investigation and summons issued by the respondents. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 06 Feb 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189087 The Court dismissed the petition seeking to quash proceedings under the Customs Act, 1962, as it found the arguments regarding the necessity of a magistrate's sanction for arrest and the bailable nature of offenses to be without merit. The Court noted that the respondents were only investigating under Section 108 of the Act and had not invoked Section 104 for arrest. Therefore, the petition was dismissed for lack of merit, emphasizing the specific sections of the Customs Act relevant to the investigation and summons issued by the respondents. Case-Laws Customs Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189087