https://www.taxtmi.com/caselaws?id=293694 A summons under the Customs Act is unsustainable if it does not disclose the inquiry or investigation, any pending case, or the basis for requiring attendance. The court held that such a summons must set out the material foundation for compelling appearance, and a bare or unspecified summons is arbitrary and liable to be quashed. The impugned summons was set aside for want of particulars, while liberty was reserved to issue a fresh summons in accordance with law, with coercive steps to follow only after statutory compliance and prior notice. en-us Fri, 08 Apr 2016 00:00:00 +0530 Wed, 24 Feb 2021 20:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293694 A summons under the Customs Act is unsustainable if it does not disclose the inquiry or investigation, any pending case, or the basis for requiring attendance. The court held that such a summons must set out the material foundation for compelling appearance, and a bare or unspecified summons is arbitrary and liable to be quashed. The impugned summons was set aside for want of particulars, while liberty was reserved to issue a fresh summons in accordance with law, with coercive steps to follow only after statutory compliance and prior notice. Case-Laws Customs Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293694