https://www.taxtmi.com/caselaws?id=800945 Customs summons challenges under Section 108 of the Customs Act fall within Group IV under Schedule B of the Appellate Side Rules, which covers revenue and tax matters, including search, seizure and adjudication proceedings. Ancillary requests to preserve CCTV footage, permit an advocate during interrogation, or address alleged human-rights violations do not shift the dispute to the residuary roster. The absence of any prior complaint to an authority concerning alleged torture further prevented those allegations from creating a roster overlap. The matter was to be pursued before the court holding the appropriate roster determination. en-us Thu, 08 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800945 Customs summons challenges under Section 108 of the Customs Act fall within Group IV under Schedule B of the Appellate Side Rules, which covers revenue and tax matters, including search, seizure and adjudication proceedings. Ancillary requests to preserve CCTV footage, permit an advocate during interrogation, or address alleged human-rights violations do not shift the dispute to the residuary roster. The absence of any prior complaint to an authority concerning alleged torture further prevented those allegations from creating a roster overlap. The matter was to be pursued before the court holding the appropriate roster determination. Case-Laws Customs Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800945