https://www.taxtmi.com/caselaws?id=385369 The Court held that the petitioner, a BDS student, could not appear through an authorized agent and must personally attend questioning under the Customs Act. However, the Court ordered a woman Customs officer to be present during the petitioner's statement recording to address concerns of potential harassment. The respondent's discretion to decide on personal appearance or representation was upheld, emphasizing the necessity of the petitioner's presence as a witness. The Court disposed of the petition with directions for the presence of a woman officer during the questioning process. en-us Tue, 07 May 2019 00:00:00 +0530 Tue, 03 Sep 2019 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385369 The Court held that the petitioner, a BDS student, could not appear through an authorized agent and must personally attend questioning under the Customs Act. However, the Court ordered a woman Customs officer to be present during the petitioner's statement recording to address concerns of potential harassment. The respondent's discretion to decide on personal appearance or representation was upheld, emphasizing the necessity of the petitioner's presence as a witness. The Court disposed of the petition with directions for the presence of a woman officer during the questioning process. Case-Laws Customs Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385369