Customs Act statement and firm authority records led HC to require personal appearance for clarification of business operations.

A Section 108 Customs Act statement in which the proprietor disowned knowledge of M/s H.R. Enterprise's registration, import-export activity, and imported containers was weighed against a vakalatnama signed for the firm. On that material, the HC considered the petitioner's personal version necessary before proceeding further and directed the petitioner and the person said to be operating the firm to remain personally present on the next hearing date.

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Issues: Whether the petitioner, having made a statement under Section 108 of the Customs Act, 1962 disowning knowledge of the business and import-export activities of M/s H.R. Enterprise, should be required to personally appear before the Court to explain the firm's operations.

Analysis: The recorded statement attributed to the proprietor indicated denial of knowledge regarding the firm's registration, import-export activities, and the 99 imported containers, while the record also showed a vakalatnama signed on behalf of the firm. In view of these materials, the Court considered it necessary to hear the petitioner's version personally before proceeding further.

Outcome: The petitioner and the person stated to be operating M/s H.R. Enterprise were directed to remain personally present on the next date of hearing, and the matter was directed to be listed again.

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