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:
In-Court Interrogation: Advocate Required in Customs Act 108 Sessions The court allowed the petitioner's prayer and directed that during any interrogation under Section 108 of the Customs Act, 1962, the petitioner should be ...
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.
In-Court Interrogation: Advocate Required in Customs Act 108 Sessions
The court allowed the petitioner's prayer and directed that during any interrogation under Section 108 of the Customs Act, 1962, the petitioner should be interrogated in the presence of his Advocate, who must be available at a visible distance but not within hearing range. The court emphasized that the Advocate should not interfere in the interrogation process. The petition was disposed of with this direction, ensuring the presence of the Advocate during future interrogations.
Issues: 1. Invocation of writ jurisdiction under Article 226 of the Constitution of India, read with Section 482 of Cr. P.C. 2. Direction for interrogation under Section 108 of the Customs Act, 1962 in the presence of an Advocate. 3. Opposition to the prayer based on non-appearance before Customs Officer. 4. Request for permission to have counsel present during the recording of the statement.
Analysis: 1. The petitioner invoked the writ jurisdiction of the court under Article 226 of the Constitution of India, in conjunction with Section 482 of the Cr. P.C. The prayer sought a writ of mandamus directing the respondents to interrogate the petitioner under Section 108 of the Customs Act, 1962 in the presence of his Advocate, who would be within visible distance but not within the hearing range. This jurisdiction was exercised to address the issue of interrogation procedures under the Customs Act.
2. The respondent, represented by CGSC, opposed the petitioner's prayer on the grounds that the petitioner had been issued notice multiple times but had not appeared before the Customs Officer as requested. Instead, the petitioner had been sending documents by post. The opposition was primarily based on the petitioner's failure to comply with the standard procedure of appearing before the authorities, leading to the contention that the petitioner was not entitled to relief.
3. The petitioner, summoned under Section 108 of the Customs Act, 1962 in connection with an import case, had sent all requested documents by post but had not received a response regarding the presence of his counsel during the interrogation. The petitioner expressed concerns about potential coercive methods during the interrogation and sought permission for his Advocate to be present at a visible distance but not within the hearing range, citing precedents where similar prayers had been allowed by the Hon'ble Supreme Court.
4. Referring to previous judgments, the court allowed the petitioner's prayer and directed that during any interrogation under Section 108 of the Customs Act, 1962, the petitioner should be interrogated in the presence of his Advocate, who must be available at a visible distance but not within hearing range. The court emphasized that the Advocate should not interfere in the interrogation process. The petition was disposed of with this direction, ensuring the presence of the Advocate during future interrogations.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.