TaxTMI 
TaxTMI 
2008 (3) TMI 341
X X X X Extracts X X X X
X X X X Extracts X X X X
....able under the Customs Act. Interim directions were issued and the petitioner had made himself available for interrogation before the investigating officer. The learned counsel for the respondent submits that investigation has not been completed and the petitioner is required to be arrested now. 2. According to the learned counsel for the respondent, the petitioner, who was allegedly employed abr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the ordinary course. 3. The learned counsel for the petitioner submits that the petitioner is innocent. If at all there be any impropriety regarding the import of the car, proceedings can be initiated under the Customs Act and penalty, if any, may be imposed. There is absolutely no necessity to insist on the arrest and incarceration of the petitioner. In these circumstances, the petitioner may b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elevant inputs, I am satisfied that there are no features in this case which would justify invocation of the extraordinary equitable discretion under Section 438 of Cr.P.C. This, I agree with the learned Public Prosecutor, is a fit case where the petitioner must appear before the investigating officer or the learned Magistrate having jurisdiction and then seek regular bail in the normal and ordina....