https://www.taxtmi.com/caselaws?id=472618 Notices issued under Section 108 of the Customs Act require the recipient to appear before the customs officer. Recipients may raise all available defences during that statutory process. Interference with such notices is not warranted at the preliminary stage; objections to the summons and related defences must be pursued before the customs officer rather than through proceedings seeking quashing. en-us Mon, 02 Dec 2024 00:00:00 +0530 Sat, 17 Oct 2026 18:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472618 Notices issued under Section 108 of the Customs Act require the recipient to appear before the customs officer. Recipients may raise all available defences during that statutory process. Interference with such notices is not warranted at the preliminary stage; objections to the summons and related defences must be pursued before the customs officer rather than through proceedings seeking quashing. Case-Laws Customs Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472618