https://www.taxtmi.com/caselaws?id=380575 Anticipatory bail under Section 438 CrPC was refused where summons had been issued under Section 108 of the Customs Act and the investigation was still at an early stage. The Court noted that a person summoned under Section 108 must comply, and that arrest under the Customs Act is permissible only where the officer has reason to believe offences under Sections 132, 133, 135, 135A or 136 have been committed. Given allegations of collection and transmission of passenger manifest data to facilitate record manipulation and customs duty evasion, the Court held that the accusations were not frivolous and declined detailed scrutiny of evidence at this stage. en-us Fri, 12 Apr 2019 00:00:00 +0530 Wed, 20 Nov 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380575 Anticipatory bail under Section 438 CrPC was refused where summons had been issued under Section 108 of the Customs Act and the investigation was still at an early stage. The Court noted that a person summoned under Section 108 must comply, and that arrest under the Customs Act is permissible only where the officer has reason to believe offences under Sections 132, 133, 135, 135A or 136 have been committed. Given allegations of collection and transmission of passenger manifest data to facilitate record manipulation and customs duty evasion, the Court held that the accusations were not frivolous and declined detailed scrutiny of evidence at this stage. Case-Laws Customs Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380575