https://www.taxtmi.com/caselaws?id=43491 The Court held that the summons issued under Section 108 of the Customs Act was valid and within the jurisdiction of the Customs Authorities. It was determined that the inquiry powers under Sections 107 and 108 are expansive and can persist post-clearance of goods if there is a reasonable suspicion of smuggling. The initial decision deeming the summons invalid was overturned, and the appeal was allowed without costs being awarded. en-us Mon, 21 Sep 1992 00:00:00 +0530 Fri, 18 Jun 2010 13:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43491 The Court held that the summons issued under Section 108 of the Customs Act was valid and within the jurisdiction of the Customs Authorities. It was determined that the inquiry powers under Sections 107 and 108 are expansive and can persist post-clearance of goods if there is a reasonable suspicion of smuggling. The initial decision deeming the summons invalid was overturned, and the appeal was allowed without costs being awarded. Case-Laws Customs Mon, 21 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43491