https://www.taxtmi.com/caselaws?id=47108 Summons issued under Section 108 of the Customs Act required the petitioner to attend and produce evidence and documents, and attendance on the dates fixed was mandatory. The Court found that the petitioner did not appear as directed, and a later letter enclosing documents did not amount to compliance because correspondence could not replace personal attendance. On that basis, the contention that the detention of the imported goods had become illegal for want of notice was rejected, and the request for release of the goods failed. en-us Fri, 26 Mar 2004 00:00:00 +0530 Tue, 27 Jul 2010 10:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47108 Summons issued under Section 108 of the Customs Act required the petitioner to attend and produce evidence and documents, and attendance on the dates fixed was mandatory. The Court found that the petitioner did not appear as directed, and a later letter enclosing documents did not amount to compliance because correspondence could not replace personal attendance. On that basis, the contention that the detention of the imported goods had become illegal for want of notice was rejected, and the request for release of the goods failed. Case-Laws Customs Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47108