https://www.taxtmi.com/caselaws?id=371136 The Court held that the witness summoned under Section 108 of the Customs Act cannot seek exemption solely based on job security concerns. It emphasized the investigating officer's discretion to require physical presence when necessary for the inquiry's progress. Safeguards were ordered to prevent abuse, including videotaping the examination process. The Court addressed the witness's fears by allowing legal remedies and monitoring through closed-circuit cameras. Ultimately, the petition was disposed of, mandating the witness's appearance while ensuring a fair examination process and protecting against mistreatment. en-us Tue, 13 Nov 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371136 The Court held that the witness summoned under Section 108 of the Customs Act cannot seek exemption solely based on job security concerns. It emphasized the investigating officer's discretion to require physical presence when necessary for the inquiry's progress. Safeguards were ordered to prevent abuse, including videotaping the examination process. The Court addressed the witness's fears by allowing legal remedies and monitoring through closed-circuit cameras. Ultimately, the petition was disposed of, mandating the witness's appearance while ensuring a fair examination process and protecting against mistreatment. Case-Laws Customs Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371136