https://www.taxtmi.com/caselaws?id=41993 At the summoning stage, a Magistrate need only determine whether there are grounds to proceed, not whether the prosecution case will ultimately succeed. Where the complaint and investigation material disclose prima facie involvement in an import transaction and alleged evasion of restrictions on seized gold, revisional interference with the summoning order is not warranted unless the complaint is shown to be frivolous, vexatious, or an abuse of process. On that basis, the quashing challenge failed and the summoning order was sustained. en-us Fri, 24 Oct 1986 00:00:00 +0530 Tue, 08 Jun 2010 14:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41993 At the summoning stage, a Magistrate need only determine whether there are grounds to proceed, not whether the prosecution case will ultimately succeed. Where the complaint and investigation material disclose prima facie involvement in an import transaction and alleged evasion of restrictions on seized gold, revisional interference with the summoning order is not warranted unless the complaint is shown to be frivolous, vexatious, or an abuse of process. On that basis, the quashing challenge failed and the summoning order was sustained. Case-Laws Customs Fri, 24 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41993