https://www.taxtmi.com/caselaws?id=43169 Customs officers may invoke Section 108 to summon persons and require documents in connection with a smuggling inquiry even where affidavits or other material are already on record. The existence of some prior material does not curtail the statutory power to seek further information, and the earlier dispensation of show cause notice does not prevent continuation of the inquiry. High Court interference under Article 226 is ordinarily unwarranted at a premature stage where the authority considers further investigation necessary, so a writ will not usually be used to halt an ongoing customs inquiry absent illegality or lack of authority. en-us Fri, 06 Dec 1991 00:00:00 +0530 Wed, 16 Jun 2010 14:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43169 Customs officers may invoke Section 108 to summon persons and require documents in connection with a smuggling inquiry even where affidavits or other material are already on record. The existence of some prior material does not curtail the statutory power to seek further information, and the earlier dispensation of show cause notice does not prevent continuation of the inquiry. High Court interference under Article 226 is ordinarily unwarranted at a premature stage where the authority considers further investigation necessary, so a writ will not usually be used to halt an ongoing customs inquiry absent illegality or lack of authority. Case-Laws Customs Fri, 06 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43169