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    <title>2020 (10) TMI 972 - ALLAHABAD HIGH COURT</title>
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    <description>The court granted the petitioner&#039;s request to give a statement in the presence of counsel under Section 108(3) of the Customs Act. The court directed the petitioner to submit an application for this purpose, with the authority instructed to decide promptly. However, the court did not provide a specific ruling on the petitioner&#039;s plea to prevent harassment or detention by the opposite parties in a specific case. The judgment clarified the petitioner&#039;s rights under the Customs Act and emphasized the importance of due process.</description>
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