https://www.taxtmi.com/caselaws?id=435906 The court partially allowed the petition, permitting the petitioner's statement under Section 108 of the Customs Act, 1962, to be recorded with his advocate present at a visible but not audible distance. The request for videography was denied. Additionally, the court ordered the de-sealing of the petitioner's premises, noting the absence of legal authority for customs officers to seal immovable property under the Customs Act. The court made the rule absolute in these terms, granting partial relief to the petitioner. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 20 Nov 2023 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435906 The court partially allowed the petition, permitting the petitioner's statement under Section 108 of the Customs Act, 1962, to be recorded with his advocate present at a visible but not audible distance. The request for videography was denied. Additionally, the court ordered the de-sealing of the petitioner's premises, noting the absence of legal authority for customs officers to seal immovable property under the Customs Act. The court made the rule absolute in these terms, granting partial relief to the petitioner. Case-Laws Customs Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435906