https://www.taxtmi.com/caselaws?id=345605 The Court dismissed the Writ Petition challenging a summons issued under Section 108 of the Customs Act, 1962. The petitioner's claim of harassment and victimization due to lack of specificity in the summons was rejected. Citing legal precedents, the Court emphasized minimal interference in summons issuance and the limitations of challenging summons through a Writ Petition. The petitioner's allegations of being manhandled were dismissed for lack of evidence. The Court clarified the requirements for summoned parties under Section 108. Ultimately, the Writ Petition was found not maintainable, dismissed, and allowed the respondents to issue a fresh summon with proper reasons for appearance. en-us Tue, 04 Jul 2017 00:00:00 +0530 Sat, 30 Dec 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345605 The Court dismissed the Writ Petition challenging a summons issued under Section 108 of the Customs Act, 1962. The petitioner's claim of harassment and victimization due to lack of specificity in the summons was rejected. Citing legal precedents, the Court emphasized minimal interference in summons issuance and the limitations of challenging summons through a Writ Petition. The petitioner's allegations of being manhandled were dismissed for lack of evidence. The Court clarified the requirements for summoned parties under Section 108. Ultimately, the Writ Petition was found not maintainable, dismissed, and allowed the respondents to issue a fresh summon with proper reasons for appearance. Case-Laws Central Excise Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345605