https://www.taxtmi.com/caselaws?id=34156 A person summoned under Section 108 of the Customs Act as a witness, rather than as an accused, may seek examination at a convenient local venue where the court considers such direction appropriate. The High Court accepted that the petitioner was to appear in the customs investigation as a witness and that the investigating agency's usual choice of venue did not bar relief in the proper case. It therefore directed that the petitioner's statement and evidence be recorded at Ludhiana. en-us Wed, 19 Mar 2008 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34156 A person summoned under Section 108 of the Customs Act as a witness, rather than as an accused, may seek examination at a convenient local venue where the court considers such direction appropriate. The High Court accepted that the petitioner was to appear in the customs investigation as a witness and that the investigating agency's usual choice of venue did not bar relief in the proper case. It therefore directed that the petitioner's statement and evidence be recorded at Ludhiana. Case-Laws Customs Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34156