2013 (3) TMI 723

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.... D.D. Sharma, Advocate for the Respondent. ORDER Hemant Gupta, J (oral) Petitioner has invoked the writ jurisdiction of this Court for quashing the proceedings including the investigation and inquiry conducted by the respondents as well as recourse to issuance of summons under Section 108 of the Customs Act, 1962 (for short the 'Act'). The argument inter alia, is for the reason th....

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....is misconceived and is only to mislead this Court. The entire arguments raised are in terms of Section 104 of the Act. As on today, there is no document or information available on record to show that the respondents intend to act under Section 104 of the Act. Since, the respondents are investigating the proceedings relates to import of prohibited foods and have called upon the petitioner to produ....