https://www.taxtmi.com/caselaws?id=344392 Writ interference with a Customs Act summons under Section 108 is unwarranted where the investigation shows prima facie material linking the person to the suspected import misdeclaration and duty evasion; the summons will not be quashed at the investigation stage. A person summoned to give a statement under Section 108 has no general right to have counsel present during questioning, and any relaxation depends on special facts and circumstances not shown here. The petition was therefore rejected on both grounds, and no relief was granted. 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 Writ interference with a Customs Act summons under Section 108 is unwarranted where the investigation shows prima facie material linking the person to the suspected import misdeclaration and duty evasion; the summons will not be quashed at the investigation stage. A person summoned to give a statement under Section 108 has no general right to have counsel present during questioning, and any relaxation depends on special facts and circumstances not shown here. The petition was therefore rejected on both grounds, and no relief was granted. Case-Laws Customs Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344392