https://www.taxtmi.com/caselaws?id=465538 Search of the accused's person was treated as compliant where notice of the right to be searched before a gazetted customs officer or Magistrate was given and written consent was obtained for search by a lady gazetted officer. Arrest communication safeguards were also found prima facie satisfied because the arrest memos set out detailed grounds of arrest and recorded intimation to nominated relatives. At the bail stage, a section 108 Customs Act statement, seizure of gold, travel records, foreign customs declarations, and other investigative material were considered relevant to assess the seriousness of alleged smuggling, possible organised involvement, and flight risk. On those facts, regular bail was declined. en-us Sat, 26 Apr 2025 00:00:00 +0530 Tue, 30 Dec 2025 19:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465538 Search of the accused's person was treated as compliant where notice of the right to be searched before a gazetted customs officer or Magistrate was given and written consent was obtained for search by a lady gazetted officer. Arrest communication safeguards were also found prima facie satisfied because the arrest memos set out detailed grounds of arrest and recorded intimation to nominated relatives. At the bail stage, a section 108 Customs Act statement, seizure of gold, travel records, foreign customs declarations, and other investigative material were considered relevant to assess the seriousness of alleged smuggling, possible organised involvement, and flight risk. On those facts, regular bail was declined. Case-Laws Customs Sat, 26 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465538