https://www.taxtmi.com/caselaws?id=404168 In a customs investigation, anticipatory bail was considered premature where summons had been issued under Section 108 and statements were recorded, but the applicants had not yet been made accused and no complaint had been filed. The text states that initiation of enquiries under the Customs Act does not by itself confer accused status, and that the statutory power of arrest under Section 104 depends on the circumstances of the investigation. On that basis, the request for anticipatory bail was treated as not yet maintainable on the facts presented. en-us Mon, 15 Feb 2021 00:00:00 +0530 Tue, 29 Oct 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404168 In a customs investigation, anticipatory bail was considered premature where summons had been issued under Section 108 and statements were recorded, but the applicants had not yet been made accused and no complaint had been filed. The text states that initiation of enquiries under the Customs Act does not by itself confer accused status, and that the statutory power of arrest under Section 104 depends on the circumstances of the investigation. On that basis, the request for anticipatory bail was treated as not yet maintainable on the facts presented. Case-Laws Customs Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404168