https://www.taxtmi.com/caselaws?id=469142 Section 108 of the Customs Act authorises a customs officer to summon any person whose evidence or documents are needed for an enquiry, and that power is not limited to proceedings against the summoned person. A challenge based on the underlying enquiry involving non-physical imports was held irrelevant to the validity of the summons. The summons were treated as sufficiently specific, repeated requests for documents already supplied were found not to cause prejudice, and GST summons guidelines were held inapplicable and non-binding in customs proceedings. In the absence of prejudice, writ interference was declined and the summons were upheld. en-us Wed, 21 Dec 2022 00:00:00 +0530 Thu, 04 Jun 2026 15:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469142 Section 108 of the Customs Act authorises a customs officer to summon any person whose evidence or documents are needed for an enquiry, and that power is not limited to proceedings against the summoned person. A challenge based on the underlying enquiry involving non-physical imports was held irrelevant to the validity of the summons. The summons were treated as sufficiently specific, repeated requests for documents already supplied were found not to cause prejudice, and GST summons guidelines were held inapplicable and non-binding in customs proceedings. In the absence of prejudice, writ interference was declined and the summons were upheld. Case-Laws Customs Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469142