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2021 (2) TMI 683 - HC - GSTJurisdiction - power of Commissioner to arrest - reasons to believe that such a person has committed the offence specified under Section 132(a) to (d) of the Customs Act, is present - HELD THAT:- The petitioner shall be released on interim bail in case the Commissioner passes an order authorizing the arrest of the petitioner under the provisions of Section 69 of the Act and proposes to detain him. It is made clear that the said order is purely interim in nature and subject to petitioner joining the investigation and putting in appearance before the concerned authorities on 2-9-2020 at 10 AM. Reply be filed by the respondent, in the meantime.
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