https://www.taxtmi.com/caselaws?id=43195 The Court ruled that individuals under notice for enquiry under Sections 107 and 108 of the Customs Act can be accompanied by an advocate during interrogation, although the advocate is not permitted in the interrogation room. The Assistant Director conducts the interrogation with other officers present for assistance. The Court highlighted the importance of a fair procedure and extended the time for completion of the enquiry. The matter was referred to a Full Bench for further consideration, allowing parties to request an early hearing date to ensure justice, especially in cases involving potential deprivation of personal liberty. en-us Tue, 28 Jan 1992 00:00:00 +0530 Wed, 16 Jun 2010 17:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43195 The Court ruled that individuals under notice for enquiry under Sections 107 and 108 of the Customs Act can be accompanied by an advocate during interrogation, although the advocate is not permitted in the interrogation room. The Assistant Director conducts the interrogation with other officers present for assistance. The Court highlighted the importance of a fair procedure and extended the time for completion of the enquiry. The matter was referred to a Full Bench for further consideration, allowing parties to request an early hearing date to ensure justice, especially in cases involving potential deprivation of personal liberty. Case-Laws Central Excise Tue, 28 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43195