https://www.taxtmi.com/caselaws?id=291477 A Customs summons issued under Section 108 was questioned because it appeared to be used to investigate an alleged Section 133 contravention not reflected in the earlier police complaint. The Court noted, on a prima facie basis, that such use required proper recital and that the legal scope of Section 108 for that purpose had to be decided on affidavits by the Single Judge. It also found no immediate urgency for appearance, given the time lapse and delayed issuance of the summons. Accordingly, the summons was kept in abeyance to the extent that immediate appearance was not required until 31 July 2019, pending the writ petition. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 11 Nov 2020 19:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291477 A Customs summons issued under Section 108 was questioned because it appeared to be used to investigate an alleged Section 133 contravention not reflected in the earlier police complaint. The Court noted, on a prima facie basis, that such use required proper recital and that the legal scope of Section 108 for that purpose had to be decided on affidavits by the Single Judge. It also found no immediate urgency for appearance, given the time lapse and delayed issuance of the summons. Accordingly, the summons was kept in abeyance to the extent that immediate appearance was not required until 31 July 2019, pending the writ petition. Case-Laws Customs Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291477