https://www.taxtmi.com/caselaws?id=422998 The High Court directed the departmental authorities to adhere to the circular's guidelines and not issue summons directly to the Managing Director but to an authorized representative as per the circular dated 13.10.1989. The Court instructed the petitioner Company to authorize a competent person from its Board of Directors to receive summons on its behalf. The writ petition was disposed of with the directive that summons under Section 108 of the Customs Act, 1962 should be issued in accordance with the circular dated 13.10.1989, ensuring fairness and procedural regularity in the summoning process. en-us Wed, 18 May 2022 00:00:00 +0530 Sat, 15 Oct 2022 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422998 The High Court directed the departmental authorities to adhere to the circular's guidelines and not issue summons directly to the Managing Director but to an authorized representative as per the circular dated 13.10.1989. The Court instructed the petitioner Company to authorize a competent person from its Board of Directors to receive summons on its behalf. The writ petition was disposed of with the directive that summons under Section 108 of the Customs Act, 1962 should be issued in accordance with the circular dated 13.10.1989, ensuring fairness and procedural regularity in the summoning process. Case-Laws Customs Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422998