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2024 (4) TMI 1277

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..... Shri Kinshuk Jain, Senior Standing Counsel with Shri Sourabh Jain, for the Respondent. ORDER Apprehending the arrest in connection with DRI File No. DRI/DZU/JRU/19/INT-52/2022 for the offence(s) under Section 135(1)(A)(B) of Customs Act, 1962, the petitioner has preferred this anticipatory bail application under Section 438 Cr.P.C. 2. Learned Counsel for the accused-petitioner submit....

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....gence (hereinafter referred to as "DRI") submits that accused-petitioner has been summoned several times to render the statement before the DRI but despite several notices, petitioner did not appear before the concerned officer. He further submits that petitioner did not respond to the summons issued by the DRI and also did not co-operate with the investigation initiated against the other accused ....

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....r has held as under :- "Thus, the position of law is that if any person is summoned under Section 69 of the CGST Act, 2017 for the purpose of recording of his statement, the provisions of Section 438 of Criminal Procedure Code, 1908 cannot be invoked. We say so as no First Information Report gets registered before the power of arrest under Section 69(1) of the CGST Act, 2017 is invoked an....