https://www.taxtmi.com/caselaws?id=359121 The court dismissed the writ petition seeking to quash summons issued to an Advertising Firm proprietor, emphasizing that summons cannot be quashed or injuncted. The court highlighted the necessity of investigating the petitioner's business activities in Mumbai and upheld the authority of Customs Officers to summon individuals for smuggling-related inquiries under Section 108 of the Customs Act. The court directed the respondents to issue fresh summons specifying the required documents, maintaining the investigating authority's discretion in conducting the inquiry within its jurisdiction. en-us Thu, 12 Apr 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359121 The court dismissed the writ petition seeking to quash summons issued to an Advertising Firm proprietor, emphasizing that summons cannot be quashed or injuncted. The court highlighted the necessity of investigating the petitioner's business activities in Mumbai and upheld the authority of Customs Officers to summon individuals for smuggling-related inquiries under Section 108 of the Customs Act. The court directed the respondents to issue fresh summons specifying the required documents, maintaining the investigating authority's discretion in conducting the inquiry within its jurisdiction. Case-Laws Service Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359121