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    <description>Interim protection was granted against coercive action on summons issued under Section 108 of the Customs Act, 1962, while the matter awaited exchange of affidavits. The petitioner was directed to appear in response to the summons, but the Customs department was required to file affidavits and the petitioner was permitted to reply. Coercive steps were restrained pending further consideration of the matter on affidavits, leaving the substantive issue open at this stage.</description>
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      <description>Interim protection was granted against coercive action on summons issued under Section 108 of the Customs Act, 1962, while the matter awaited exchange of affidavits. The petitioner was directed to appear in response to the summons, but the Customs department was required to file affidavits and the petitioner was permitted to reply. Coercive steps were restrained pending further consideration of the matter on affidavits, leaving the substantive issue open at this stage.</description>
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