Court Rules Physical Presence Crucial in Customs Case, Denies Exemption from Summons to Ensure Effective Investigation. https://www.taxtmi.com/highlights?id=42954 Appearance before the authorities - summons - to balance the competing interests of the investigating agency and the witness summoned, Sibin cannot seek exemption from appearance when the authority, for reasons that weighed with him, has felt that the witness's physical presence is essential for the progress of the investigation. en-us Thu, 29 Nov 2018 07:56:27 +0530 Thu, 29 Nov 2018 07:56:27 +0530 TaxTMI RSS Generator Court Rules Physical Presence Crucial in Customs Case, Denies Exemption from Summons to Ensure Effective Investigation. https://www.taxtmi.com/highlights?id=42954 Appearance before the authorities - summons - to balance the competing interests of the investigating agency and the witness summoned, Sibin cannot seek exemption from appearance when the authority, for reasons that weighed with him, has felt that the witness's physical presence is essential for the progress of the investigation. Highlights Customs Thu, 29 Nov 2018 07:56:27 +0530 https://www.taxtmi.com/highlights?id=42954