https://www.taxtmi.com/caselaws?id=410186 Customs officers' statutory powers to summon, record statements and arrest are highlighted, and statements under Section 108 of the Customs Act are treated as distinct from police statements. The note also discusses the argument that offences under Section 135(1)(b), read with Section 104(6) and Section 104(7), are bailable, with that classification said to affect the maintainability of a Section 438 CrPC application. On the stated reasoning, anticipatory bail was declined and the application rejected. en-us Tue, 15 Dec 2020 00:00:00 +0530 Tue, 27 Jul 2021 08:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410186 Customs officers' statutory powers to summon, record statements and arrest are highlighted, and statements under Section 108 of the Customs Act are treated as distinct from police statements. The note also discusses the argument that offences under Section 135(1)(b), read with Section 104(6) and Section 104(7), are bailable, with that classification said to affect the maintainability of a Section 438 CrPC application. On the stated reasoning, anticipatory bail was declined and the application rejected. Case-Laws Customs Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410186