High Court disposes writ petition, grants leave to challenge summons under Customs Act. Cooperation required. No coercive steps.

The High Court of Bombay disposed of the writ petition, making the rule absolute without expressing any opinion on the merits of the case. The petitioner was granted leave to challenge the validity of summons issued by the Directorate of Revenue Intelligence under the Customs Act, 1962, and directed to cooperate during the recording of statements. No coercive steps were to be taken during this process, and the petitioner was provided with a remedy in case of proposed coercive action. Both parties were allowed to maintain their contentions, and no costs were imposed.

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Issues involved:
Petition under Article 226 for a writ of mandamus to include "taxable goods subject to tax under GST laws" in the term "excisable goods" in a customs notification. Impugning the validity of summons issued by Directorate of Revenue Intelligence under Customs Act, 1962.

Analysis:

Issue 1: Petition for writ of mandamus
The petitioner filed a petition under Article 226 seeking a writ of mandamus to direct the inclusion of "taxable goods subject to tax under GST laws" in the term "excisable goods" in a customs notification. The petitioner submitted various documents, including a demand draft and replies to summons, to support their case. The court granted leave to amend the petition to challenge the validity of the summons and allowed the inclusion of the Directorate of Revenue Intelligence as a party respondent. The petitioner agreed to cooperate with the authority and appear for recording statements. The court disposed of the writ petition, making the rule absolute without expressing any views on the merits of the matter.

Issue 2: Impugning validity of summons
The petitioner sought liberty to challenge the validity of summons issued by the Directorate of Revenue Intelligence under the Customs Act, 1962. The respondents contended that no coercive steps were taken against the petitioner despite the issuance of summons. The court granted leave to amend the petition to challenge the summons and directed the inclusion of the Directorate of Revenue Intelligence as a party respondent. The petitioner agreed to appear before the authority and cooperate during the recording of statements. The court ordered that no coercive steps should be taken during the statement recording process and provided the petitioner with a remedy in case of any proposed coercive action.

In conclusion, the High Court of Bombay disposed of the writ petition in the specified terms, making the rule absolute without expressing any opinion on the merits of the case. Both parties were allowed to maintain their contentions, and no costs were imposed. The parties were instructed to act according to the authenticated copy of the court's order.

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