https://www.taxtmi.com/caselaws?id=402684 Section 108 of the Customs Act empowers customs authorities to summon persons for evidence and documents in an inquiry, and such proceedings are treated as judicial proceedings. Relying on the similar effect of Section 70 of the CGST Act, the note states that protection against arrest may be granted where anticipatory bail is sought in relation to such summons-based proceedings, provided the applicant remains available for interrogation and cooperates with the inquiry. On that basis, anticipatory bail was granted for a 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 for evidence and documents in an inquiry, and such proceedings are treated as judicial proceedings. Relying on the similar effect of Section 70 of the CGST Act, the note states that protection against arrest may be granted where anticipatory bail is sought in relation to such summons-based proceedings, provided the applicant remains available for interrogation and cooperates with the inquiry. On that basis, anticipatory bail was granted for a limited period subject to conditions. Case-Laws Customs Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402684