https://www.taxtmi.com/caselaws?id=285200 In an ongoing import undervaluation investigation, the Delhi HC declined to quash the search, seizure and summons issued by the Directorate of Revenue Intelligence. The Court treated the petitioner's repeated non-compliance with summons and the stated initiation of proceedings under Section 174 CrPC for wilful disobedience as reasons to refuse interference at the investigative stage. It held that where the investigation is continuing and attendance is required, the subject must cooperate and assist the inquiry. The challenge to the investigative measures was therefore rejected. en-us Mon, 02 Sep 2019 00:00:00 +0530 Wed, 08 Jan 2020 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285200 In an ongoing import undervaluation investigation, the Delhi HC declined to quash the search, seizure and summons issued by the Directorate of Revenue Intelligence. The Court treated the petitioner's repeated non-compliance with summons and the stated initiation of proceedings under Section 174 CrPC for wilful disobedience as reasons to refuse interference at the investigative stage. It held that where the investigation is continuing and attendance is required, the subject must cooperate and assist the inquiry. The challenge to the investigative measures was therefore rejected. Case-Laws Customs Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285200