TaxTMI 
TaxTMI 
2017 (3) TMI 1545
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....lawyer with him at the time of his examination such that the lawyer may be able to see the proceedings but may not be at a hearing distance of the said examination. Learned counsel for the respondents No.1, 3 & 4 states that he has no objection to the grant of the said prayer. Accordingly, petitioner shall appear with his lawyer during of course of examination by the respondents No.1, 3 & 4 in response to the notice issued under Section 108 of the Customs Act. Though the lawyer may be in the visible distance of the said examination, he/ she shall not be in the audible distance of the said examination. The petitioner shall appear before the concerned authorities on 23.03.2017 at 11:30 a.m. in the first instance, and on such other dates....
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....toms empowered by the Principal Commissioner of Customs or Commissioner of Customs may arrest a person, if such officer has reason to believe that such person has committed an offence punishable under Section 132, 133, 135, 135A or 136 of the Customs Act. The arresting officer also has the power to grant bail under Section 104(3) of the Customs Act. Under Section 104(4) of the Customs Act, an offence relating to prohibited goods or where the evasion or attempted evasion of duty exceeds Rs. 50 lakhs, the offence is categorized as cognizable. In respect of offences categorized under Section 135(1)(d)(i), the offences have been categorized as non-bailable. Learned counsel submits that the empowered custom officers may, therefore, arrest any....
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....directed the customs authorities to give 10 days prior notice to the noticee under Section 108 of the Customs Act in case they desire to arrest the said noticee. The Supreme Court held the said direction to be a blanket direction and inconsistent with the scheme of the Customs Act. The said direction was, therefore, quashed. Though, the power of arrest is vested by Section 104 of the Customs Act on the authorized customs officer, Section 104 itself provides that the concerned officer should have reason to believe that the concerned person who is sought to be arrested has committed an offence punishable under Sections 132, 133, 135, 135A or 136 of the Customs Act. He is also empowered to grant bail in respect of bailable offences under th....
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.... 17.09.2013 by the Central Board of Excise & Customs, inter alia, to all Commissionerates of Central Excise and Customs dealing with the aspect of arrest and bail under the Central Excise Act. She states that a similar circular had been issued in respect of arrest and bail under the Customs Act with pari materia provisions. Mr. Narula has submitted that even after the decision in Arnesh Kumar (supra), a circular has been issued on 23.10.2015 on the same subject. However, he states that Arnesh Kumar (supra) has specifically not been referred to in the said circular. Having heard learned counsels, at this stage, I am not inclined to direct the giving of prior notice to the petitioner against his arrest keeping in view of the judgment of th....