https://www.taxtmi.com/caselaws?id=40497 Customs authorities may continue inquiry and summon a person under Sections 107 and 108 of the Customs Act, 1962 even where bail-related directions, show-cause notices, or contemplated complaint proceedings are pending, because that statutory power is independent of such parallel proceedings. However, the constitutional protection against compelled self-incrimination remains available, so the person may decline to answer questions that would incriminate him. The direction to report to the Investigating Officer was therefore not illegal and did not violate Article 20(3), while the right to refuse incriminating answers was preserved. en-us Tue, 25 Jul 1978 00:00:00 +0530 Mon, 06 Oct 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40497 Customs authorities may continue inquiry and summon a person under Sections 107 and 108 of the Customs Act, 1962 even where bail-related directions, show-cause notices, or contemplated complaint proceedings are pending, because that statutory power is independent of such parallel proceedings. However, the constitutional protection against compelled self-incrimination remains available, so the person may decline to answer questions that would incriminate him. The direction to report to the Investigating Officer was therefore not illegal and did not violate Article 20(3), while the right to refuse incriminating answers was preserved. Case-Laws Customs Tue, 25 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40497