https://www.taxtmi.com/caselaws?id=192761 A noticee examined under Section 108 of the Customs Act was permitted to have counsel present at a visible distance but outside hearing distance during examination. The Court rejected a blanket direction requiring three days' prior notice before any arrest, holding that a Section 108 notice did not by itself justify such protection. If arrest is contemplated, the authorities must comply with Section 104 of the Customs Act and the safeguards under Sections 41 and 41A of the Code of Criminal Procedure, 1973. en-us Tue, 21 Mar 2017 00:00:00 +0530 Sat, 17 Jun 2017 15:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192761 A noticee examined under Section 108 of the Customs Act was permitted to have counsel present at a visible distance but outside hearing distance during examination. The Court rejected a blanket direction requiring three days' prior notice before any arrest, holding that a Section 108 notice did not by itself justify such protection. If arrest is contemplated, the authorities must comply with Section 104 of the Customs Act and the safeguards under Sections 41 and 41A of the Code of Criminal Procedure, 1973. Case-Laws Customs Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192761