https://www.taxtmi.com/caselaws?id=344392 The court declined to quash the summons issued under Section 108 of the Customs Act, 1962, citing the petitioner's prima facie involvement in the firm's affairs. The court emphasized the petitioner's duty to cooperate with the investigation. Additionally, the court dismissed the petitioner's request for the presence of counsel during the recording of his statement, highlighting the lack of special circumstances warranting such a privilege. The petition was dismissed, and no further directions were issued in the matter. en-us Wed, 31 May 2017 00:00:00 +0530 Tue, 21 Nov 2017 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344392 The court declined to quash the summons issued under Section 108 of the Customs Act, 1962, citing the petitioner's prima facie involvement in the firm's affairs. The court emphasized the petitioner's duty to cooperate with the investigation. Additionally, the court dismissed the petitioner's request for the presence of counsel during the recording of his statement, highlighting the lack of special circumstances warranting such a privilege. The petition was dismissed, and no further directions were issued in the matter. Case-Laws Customs Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344392