https://www.taxtmi.com/caselaws?id=280031 A person summoned under Section 108 of the Customs Act for an inquiry into alleged export manipulation and smuggling was not entitled to anticipatory bail merely because arrest was feared. The inquiry power permits a customs officer to require attendance, evidence, and documents, and the proceeding is treated as a judicial proceeding only for the limited purpose of Sections 193 and 228 IPC. Because the summons showed only a call to explain the transaction and no formal accusation had yet been made, the summons were not treated as equivalent to police action for Section 25 of the Evidence Act. Pre-arrest bail was therefore not warranted. en-us Fri, 24 May 2002 00:00:00 +0530 Wed, 17 Apr 2019 18:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280031 A person summoned under Section 108 of the Customs Act for an inquiry into alleged export manipulation and smuggling was not entitled to anticipatory bail merely because arrest was feared. The inquiry power permits a customs officer to require attendance, evidence, and documents, and the proceeding is treated as a judicial proceeding only for the limited purpose of Sections 193 and 228 IPC. Because the summons showed only a call to explain the transaction and no formal accusation had yet been made, the summons were not treated as equivalent to police action for Section 25 of the Evidence Act. Pre-arrest bail was therefore not warranted. Case-Laws Indian Laws Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280031