We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Court grants petitioner's request for advocate presence during statement recording under Customs Act. The court allowed the petitioner's request for the presence of his advocate at a visible but not audible distance during the recording of his statement ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court grants petitioner's request for advocate presence during statement recording under Customs Act.
The court allowed the petitioner's request for the presence of his advocate at a visible but not audible distance during the recording of his statement under Section 108 of the Customs Act, 1962. The court emphasized transparency in the inquiry and cited past cases where similar permissions were granted. Additionally, the court partially granted the petition by directing that the petitioner's premises should be de-sealed if his statement is to be recorded under Section 108, while rejecting the prayer for videography.
Issues involved: The issues involved in the judgment are the recording of the petitioner's statement under Section 108 of the Customs Act, 1962 in the presence of an advocate at a visible but not audible distance, and the de-sealing of the petitioner's premises.
Recording of Statement under Section 108: The petitioner sought relief in recording his statement under Section 108 of the Customs Act, 1962 in the presence of his advocate at a visible but not audible distance. The petitioner's counsel argued that there is no provision in the Customs Act authorizing custom officers to seal premises. On the other hand, respondent No.1 contended that the presence of the advocate at a visible distance is not a right for a person involved in gold smuggling and that sealing of premises was done in accordance with the provisions of Section 121 read with Section 110 of the Customs Act, 1962. The court found the petitioner's first prayer harmless, allowing the presence of the advocate at a visible distance but not audible distance. This decision was based on the petitioner's apprehension of past assault by customs officers, aiming to ensure transparency in the inquiry. The court referred to previous cases where similar permissions were granted, ultimately allowing the presence of the advocate at a visible but not audible distance during the recording of the petitioner's statement.
De-sealing of Premises: The court partially allowed the petition, directing that if the petitioner's statement is to be recorded under Section 108 of the Customs Act, 1962, it should be done in the presence of the petitioner's advocate at a visible but not audible distance. The court rejected the prayer for videography and made the rule absolute in the above terms.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.