https://www.taxtmi.com/caselaws?id=441445 Anticipatory bail was sought on the basis that summons issued for inquiry under Section 108 of the Customs Act created a real apprehension of arrest, and that custodial interrogation was unnecessary because the matter was documentary in nature. The application was rejected because the applicant had repeatedly failed to appear despite several summons and had not honoured an assurance to attend. The absence of any proposal or sanction for arrest from the competent authority, and the distinction between a summons for inquiry and a step toward arrest, meant the asserted apprehension was not supported by cogent material. The cited precedents were held inapplicable on the facts. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441445 Anticipatory bail was sought on the basis that summons issued for inquiry under Section 108 of the Customs Act created a real apprehension of arrest, and that custodial interrogation was unnecessary because the matter was documentary in nature. The application was rejected because the applicant had repeatedly failed to appear despite several summons and had not honoured an assurance to attend. The absence of any proposal or sanction for arrest from the competent authority, and the distinction between a summons for inquiry and a step toward arrest, meant the asserted apprehension was not supported by cogent material. The cited precedents were held inapplicable on the facts. Case-Laws Customs Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441445