https://www.taxtmi.com/caselaws?id=281551 The court upheld the legitimacy of the Directorate of Revenue Intelligence (DRI) summoning individuals under Section 108 of the Customs Act, 1962, in connection with the seizure of documents related to imported goods. It dismissed allegations of coercion and threats by DRI officials, denying the petitioners' request for the presence of counsel during interrogation. The court ruled that recording statements without counsel does not violate fundamental rights and emphasized the necessity of effective inquiry processes in preventing smuggling and recovering duties. The petitions were dismissed, directing the DRI to follow due process in recording statements. en-us Fri, 08 Jun 2018 00:00:00 +0530 Mon, 24 Jun 2019 20:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281551 The court upheld the legitimacy of the Directorate of Revenue Intelligence (DRI) summoning individuals under Section 108 of the Customs Act, 1962, in connection with the seizure of documents related to imported goods. It dismissed allegations of coercion and threats by DRI officials, denying the petitioners' request for the presence of counsel during interrogation. The court ruled that recording statements without counsel does not violate fundamental rights and emphasized the necessity of effective inquiry processes in preventing smuggling and recovering duties. The petitions were dismissed, directing the DRI to follow due process in recording statements. Case-Laws Customs Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281551