https://www.taxtmi.com/caselaws?id=402684 Section 108 of the Customs Act empowers customs authorities to summon persons to give evidence and produce documents during an inquiry, with such proceedings treated as judicial proceedings. Its operation was considered comparable to the summons power under the CGST Act. Anticipatory bail may be granted in proceedings arising from a Section 108 summons where protection from arrest is balanced against conditions requiring the applicant to remain available for interrogation and cooperate with the inquiry. The protection was granted for a specified limited period subject to conditions. en-us Tue, 05 Jan 2021 00:00:00 +0530 Sat, 09 Jan 2021 21:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402684 Section 108 of the Customs Act empowers customs authorities to summon persons to give evidence and produce documents during an inquiry, with such proceedings treated as judicial proceedings. Its operation was considered comparable to the summons power under the CGST Act. Anticipatory bail may be granted in proceedings arising from a Section 108 summons where protection from arrest is balanced against conditions requiring the applicant to remain available for interrogation and cooperate with the inquiry. The protection was granted for a specified limited period subject to conditions. Case-Laws Customs Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402684