https://www.taxtmi.com/caselaws?id=197213 In a customs investigation under Section 108 of the Customs Act, the venue, timing and manner of examination remain within the investigating agency's discretion. Courts should not ordinarily direct that a person be examined at a particular place or otherwise control the course of investigation unless the process violates law. A blanket judicial direction requiring examination at Ludhiana was therefore unsustainable and was set aside. The revenue authorities were left free to issue summons requiring appearance at an appropriate place and to proceed according to law in case of non-compliance. en-us Mon, 04 Jan 2010 00:00:00 +0530 Sat, 30 Dec 2017 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197213 In a customs investigation under Section 108 of the Customs Act, the venue, timing and manner of examination remain within the investigating agency's discretion. Courts should not ordinarily direct that a person be examined at a particular place or otherwise control the course of investigation unless the process violates law. A blanket judicial direction requiring examination at Ludhiana was therefore unsustainable and was set aside. The revenue authorities were left free to issue summons requiring appearance at an appropriate place and to proceed according to law in case of non-compliance. Case-Laws Customs Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197213