https://www.taxtmi.com/caselaws?id=308658 The court allowed the petitioner's request for the presence of his advocate at a visible but not audible distance during the recording of his statement under Section 108 of the Customs Act, 1962. The court emphasized transparency in the inquiry and cited past cases where similar permissions were granted. Additionally, the court partially granted the petition by directing that the petitioner's premises should be de-sealed if his statement is to be recorded under Section 108, while rejecting the prayer for videography. en-us Thu, 23 Mar 2023 00:00:00 +0530 Tue, 11 Jul 2023 21:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308658 The court allowed the petitioner's request for the presence of his advocate at a visible but not audible distance during the recording of his statement under Section 108 of the Customs Act, 1962. The court emphasized transparency in the inquiry and cited past cases where similar permissions were granted. Additionally, the court partially granted the petition by directing that the petitioner's premises should be de-sealed if his statement is to be recorded under Section 108, while rejecting the prayer for videography. Case-Laws Customs Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308658