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2021 (1) TMI 276 - HC - CustomsGrant of anticipatory bail - Case of applicant is that summons have been wrongly issued against him on the basis of suspicion and has argued regarding the facts mentioned in the summon - HELD THAT:- This Court finds that Section 108 of the Customs Act gives power to summon persons to give evidence and produce document before any Gazetted Officer of Customs duly empowered by the State Government to produce a document or any other thing in inquiry. All persons so summoned are bound to attend such inquiry and it is deemed to be judicial proceedings within the meaning of Section 198 and Section 228 I.P.C. Almost similar provision exist u/s 70 of the Central Goods and Services Act, 2017. In a case u/s 70 of the aforesaid act, this Court has granted anticipatory bail to the applicant. The applicant, Nabi Ahmad, shall be enlarged on anticipatory bail for a period of six weeks or till the inquiry is concluded by the Officer concerned u/s 108 of the Customs Act, whichever is earlier, on execution of a personal bond of ₹ 1,00,000/- and two sureties of the like amount before the Officer subject to conditions imposed - application allowed.
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