https://www.taxtmi.com/caselaws?id=413200 Summons issued under Section 108 of the Customs Act, 1962 are for recording evidence, and the person summoned is required to comply with the inquiry. The controlling view applied is that a person called for examination is not treated as an accused merely because the investigation may later reveal an offence. On that basis, a request for anticipatory bail at the summons stage was considered premature, because the court should not impose restraints that would curtail the statutory powers of customs authorities. The application for anticipatory bail was therefore held not maintainable at that stage and was rejected. en-us Fri, 25 Jun 2021 00:00:00 +0530 Tue, 05 Oct 2021 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413200 Summons issued under Section 108 of the Customs Act, 1962 are for recording evidence, and the person summoned is required to comply with the inquiry. The controlling view applied is that a person called for examination is not treated as an accused merely because the investigation may later reveal an offence. On that basis, a request for anticipatory bail at the summons stage was considered premature, because the court should not impose restraints that would curtail the statutory powers of customs authorities. The application for anticipatory bail was therefore held not maintainable at that stage and was rejected. Case-Laws Customs Fri, 25 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413200