https://www.taxtmi.com/caselaws?id=45691 Article 20(3) protection was unavailable because the notice for prosecution had been cancelled and no criminal proceeding was then intended, so the petitioner was not a person accused of an offence. The customs enquiry was within jurisdiction because "smuggling" was construed in its ordinary sense to include illegal import by false declaration, and the officers reasonably believed the goods had been wrongly described. The absence of a formal allegation of smuggling in the summons did not invalidate the power to examine persons connected with suspected smuggled goods, and no mala fide exercise of power was shown. en-us Mon, 07 Sep 1959 00:00:00 +0530 Tue, 13 Jul 2010 12:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45691 Article 20(3) protection was unavailable because the notice for prosecution had been cancelled and no criminal proceeding was then intended, so the petitioner was not a person accused of an offence. The customs enquiry was within jurisdiction because "smuggling" was construed in its ordinary sense to include illegal import by false declaration, and the officers reasonably believed the goods had been wrongly described. The absence of a formal allegation of smuggling in the summons did not invalidate the power to examine persons connected with suspected smuggled goods, and no mala fide exercise of power was shown. Case-Laws Customs Mon, 07 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45691