https://www.taxtmi.com/article/detailed?id=10427 Authorities must ordinarily summon an authorized representative of a company for a customs enquiry; the Managing Director should be summoned only as a last resort when representatives do not cooperate or when the MD's immediate presence is necessary to complete the investigation expeditiously. A direct summon to the MD without such justification was quashed, and authorities were directed to issue the summon to an authorized representative in accordance with the controlling administrative circular. en-us Sat, 28 May 2022 09:39:14 +0530 Sat, 28 May 2022 09:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10427 Authorities must ordinarily summon an authorized representative of a company for a customs enquiry; the Managing Director should be summoned only as a last resort when representatives do not cooperate or when the MD's immediate presence is necessary to complete the investigation expeditiously. A direct summon to the MD without such justification was quashed, and authorities were directed to issue the summon to an authorized representative in accordance with the controlling administrative circular. Articles Customs - Import - Export - SEZ Sat, 28 May 2022 09:39:14 +0530 https://www.taxtmi.com/article/detailed?id=10427