https://www.taxtmi.com/caselaws?id=348336 The Court dismissed the Writ Petitions challenging summons issued under Section 108 of the Customs Act, 1962. While upholding the jurisdiction of the investigating agency to issue summons, the Court directed the respondents to issue fresh summons with clarity on purpose and documents required. The Court emphasized the petitioner's right to know the purpose of the summons and balanced investigative needs with principles of natural justice. The decision aimed to ensure fairness in the summons process without setting aside the impugned summons. en-us Thu, 14 Sep 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348336 The Court dismissed the Writ Petitions challenging summons issued under Section 108 of the Customs Act, 1962. While upholding the jurisdiction of the investigating agency to issue summons, the Court directed the respondents to issue fresh summons with clarity on purpose and documents required. The Court emphasized the petitioner's right to know the purpose of the summons and balanced investigative needs with principles of natural justice. The decision aimed to ensure fairness in the summons process without setting aside the impugned summons. Case-Laws Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348336