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2021 (2) TMI 660 - HC - CustomsGrant of Anticipatory bail - import and trade of agricultural and other allied products including spices - mis-declaration of consignment as coconut expeller cake rendering the goods liable for confiscation - offence under Section 135 of Customs Act - HELD THAT:- The investigation of the case is still progressing and the applicants have not yet been made accused. Until a complaint is filed, the person against whom the enquiries commenced under the Customs Act does not stand in the character of a person accused of an offence under Section 135. In Padam Narain's [2008 (10) TMI 1 - SUPREME COURT], it was held that the power to arrest a person by a Customs Officer is statutory in character and cannot be interfered with. Referring to Section 108 of the Customs Act, it was held that Section 108 does not contemplate magisterial intervention. The power is exercised by a Gazetted Officer of the Department. It obliges the person summoned to state truth upon any subject with respect to which he is examined. He is not absolved from speaking truth on the ground that such statement is admissible in evidence and could be used against him. The fact that the applicants have been summoned by the 2nd respondent a number of times under Section 108 and that their statements were recorded, by itself would not entail them to seek anticipatory bail. The application for anticipatory bail is still premature and the applicants are therefore not entitled to the relief of anticipatory bail. Bail application dismissed.
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