https://www.taxtmi.com/caselaws?id=211934 The court upheld the respondent's authority to issue summons under Section 108 of the Customs Act, 1962, emphasizing the obligation of summoned individuals to attend and speak the truth. It clarified that while the respondent could compel the petitioner to provide evidence, any statements obtained under compulsion could not be used against him due to the protection against self-incrimination under Article 20(3) of the Constitution of India. The writ petition was granted without costs, and the related matter was closed. en-us Thu, 09 Feb 2012 00:00:00 +0530 Tue, 10 Apr 2012 21:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211934 The court upheld the respondent's authority to issue summons under Section 108 of the Customs Act, 1962, emphasizing the obligation of summoned individuals to attend and speak the truth. It clarified that while the respondent could compel the petitioner to provide evidence, any statements obtained under compulsion could not be used against him due to the protection against self-incrimination under Article 20(3) of the Constitution of India. The writ petition was granted without costs, and the related matter was closed. Case-Laws Indian Laws Thu, 09 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211934