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2019 (4) TMI 1921 - CALCUTTA HIGH COURTPower to investigate/inquire - Smuggling - Gold - Baggage Rules - issuance of summons under section 108 of Customs Act - whether the Customs authorities have been at all empowered to investigate or inquire into this offence by the Customs Act, 1962 or by any other law? HELD THAT:- In the complaint made by the Customs authorities to the police only obstruction caused to them by the appellant was complained of. There was no allegation as is being made today, about illegal importation of gold or any other items in that particular complaint, made some seven days after the incident - the purported Section 108 summons dated 26th March, 2019 could not have covered the contravention now alleged by them. Even if it is said that this summons covered the alleged illegal, importation or other contravention in that case there ought to have been a recital in the summons as to the new allegation the Customs sought to level against the appellant. Whether this Section 108 summons could have been issued in aid of investigation by the Customs into an offence under Section 133 of the Customs Act, 1962? - HELD THAT:- Considering the fact that this incident occurred more than three weeks ago, the appellant for whatsoever reason could leave the airport and the summons issued belatedly, we find that there is no urgency requiring the appellant to answer the summons today or at any date in the near future - the Joint Commissioner of Customs is directed to extend the returnable date of this summons to a date after 31st July, 2019 to enable the Learned Single to decide the matter. Application disposed off.
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