https://www.taxtmi.com/caselaws?id=443772 Interference with an ongoing customs investigation and quashing of successive summons under Section 108 of the Customs Act was refused because such writ relief is justified only in grave and exceptional circumstances or where no offence is made out. Arrest under Section 104 does not, by itself, make a person an accused; that status ordinarily arises after cognizance or filing of a chargesheet, neither of which had occurred. The customs authorities' power to summon persons for inquiry remained available during the pending investigation, and the COFEPOSA detention order did not show that the investigation had ended or that the summons lacked authority. The challenge to the investigation and summons was rejected. en-us Tue, 19 Sep 2023 00:00:00 +0530 Sat, 30 Sep 2023 08:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443772 Interference with an ongoing customs investigation and quashing of successive summons under Section 108 of the Customs Act was refused because such writ relief is justified only in grave and exceptional circumstances or where no offence is made out. Arrest under Section 104 does not, by itself, make a person an accused; that status ordinarily arises after cognizance or filing of a chargesheet, neither of which had occurred. The customs authorities' power to summon persons for inquiry remained available during the pending investigation, and the COFEPOSA detention order did not show that the investigation had ended or that the summons lacked authority. The challenge to the investigation and summons was rejected. Case-Laws Customs Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443772