https://www.taxtmi.com/caselaws?id=288452 Section 108 of the Customs Act, 1962 was upheld as constitutionally valid because it operates as part of a customs inquiry, does not treat summoned persons as similarly situated to ordinary Criminal Procedure Code witnesses, and does not by itself offend Article 14 or the privilege against self-incrimination under Article 20(3). The challenge to the Magistrate's process and later warrant also failed: the complaint showed repeated non-compliance with summons, the statutory purpose of Section 202 was not defeated, and coercive process was justified after continued absence despite opportunities. The petitions were therefore rejected and the High Court declined to interfere with the prosecution or the impugned orders. en-us Tue, 31 Jul 2007 00:00:00 +0530 Mon, 08 Jun 2020 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288452 Section 108 of the Customs Act, 1962 was upheld as constitutionally valid because it operates as part of a customs inquiry, does not treat summoned persons as similarly situated to ordinary Criminal Procedure Code witnesses, and does not by itself offend Article 14 or the privilege against self-incrimination under Article 20(3). The challenge to the Magistrate's process and later warrant also failed: the complaint showed repeated non-compliance with summons, the statutory purpose of Section 202 was not defeated, and coercive process was justified after continued absence despite opportunities. The petitions were therefore rejected and the High Court declined to interfere with the prosecution or the impugned orders. Case-Laws Indian Laws Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288452