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    <title>2023 (10) TMI 902 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Anticipatory bail was sought in a Customs Act prosecution under Sections 132 and 135, with the petitioner contending that, on the relevant date, offences under Section 104 were non-cognizable and therefore bailable, and that the later 2012 amendment did not apply. The respondent opposed the plea and pointed out that challan had been presented and that the petitioner should first approach the trial court or Sessions Court. The petitioner then sought withdrawal of the petition with liberty to pursue the available remedy, and the Court permitted withdrawal with that liberty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=444679</link>
      <description>Anticipatory bail was sought in a Customs Act prosecution under Sections 132 and 135, with the petitioner contending that, on the relevant date, offences under Section 104 were non-cognizable and therefore bailable, and that the later 2012 amendment did not apply. The respondent opposed the plea and pointed out that challan had been presented and that the petitioner should first approach the trial court or Sessions Court. The petitioner then sought withdrawal of the petition with liberty to pursue the available remedy, and the Court permitted withdrawal with that liberty.</description>
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