TaxTMI 
TaxTMI 
2013 (5) TMI 924
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....n the meaning of Section 193 and Section 228 of the I.P.C., I find that the petitioners have made out a strong prima facie case of adhering to the provisions of Section 155(2) Cr.P.C. before taking such steps and the balance of convenience and/or inconvenience is in favour of granting some interim relief to the petitioners. The respondents shall be at liberty to continue with the enquiry on the basis of the said notices but they shall not take further steps in accordance with the provisions of Section 124 of the Customs Act, 1962 without the leave of this Court." 2. Mr. Bharadwaj, learned advocate, appearing for the appellant/Revenue, submitted that he is aggrieved by the direction by which the appellant was prevented from taking step....
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....on 108 which is a material provision, reads thus; Power to summon persons to give evidence and produce documents. - (1) Any gazetted officer of customs duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under this Act. (2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under control of the person summoned. (3) All persons so summoned shall be bound to attend either in per....
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....nder Section 108 of the Act and summon is issued for the said purpose, he is bound to comply with such direction. This view has been reiterated in several cases thereafter. 58. In Assistant Collector of Central Excise, Rajamundry v. Duncan Agro Industries Ltd., (2000) 7 SCC 53, this Court stated : "Section 108 of the Customs Act does not contemplate any magisterial intervention. The power under the said section is intended to be exercised by a Gazetted Officer of the Customs Department. Sub-section (3) enjoins on the person summoned by the officer to state the truth upon any subject respecting which he is examined. He is not excused from speaking the truth on the premises that such statement could be used against him. The said requir....