https://www.taxtmi.com/caselaws?id=396085 A summons under Section 108 of the Customs Act is valid only if the gazetted customs officer issuing it is himself conducting the inquiry and exercises the power in the statutory manner; where the summons is issued on another officer's direction without the requisite independent satisfaction, it is without jurisdiction and liable to be quashed. Once the same incident has been lodged with the police and investigation has commenced with magisterial approval, customs authorities cannot continue a parallel inquiry into that complaint. The power to investigate customs violations arising from events within the customs area, however, was left open to the extent permitted by the Act. en-us Wed, 17 Jun 2020 00:00:00 +0530 Fri, 20 Nov 2020 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396085 A summons under Section 108 of the Customs Act is valid only if the gazetted customs officer issuing it is himself conducting the inquiry and exercises the power in the statutory manner; where the summons is issued on another officer's direction without the requisite independent satisfaction, it is without jurisdiction and liable to be quashed. Once the same incident has been lodged with the police and investigation has commenced with magisterial approval, customs authorities cannot continue a parallel inquiry into that complaint. The power to investigate customs violations arising from events within the customs area, however, was left open to the extent permitted by the Act. Case-Laws Customs Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396085