2013 (2) TMI 832

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. JUDGMENT P.C. : Heard the learned counsel appearing for the petitioner. The challenge in this petition is to the summons issued under Section 108 of the Customs Act, 1962 (hereinafter referred to as "the Customs Act"). The contention of the petitioner is that the action of issuing summons under Section 108 of the Customs Act is without jurisdiction as the petitioner is a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e respondents are not carrying out any investigation into any non-cognizable offence. His submission is that the only action taken as far as the petitioner is concerned is of issuing summons under Section 108 of the Customs Act. We accept the said statements. 3. Perusal of the decision in the case of Directorate of Enforcement v. Deepak Mahajan & Another (supra) shows that the said judgmen....