2022 (1) TMI 1081

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....ents.   (Through Video Conferencing) P.C.:- Rule. Mr.Mishra, learned counsel for the respondents waives service. By consent of parties, petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner prayed for a writ of mandamus seeking a direction that the term "excisable goods" in Entry 107 of the Notification No.50/2017-Customs dated....

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.... to impugn the validity of the summons annexed to the said compilation of documents and also to implead the Directorate of Revenue Intelligence who have issued summons against the petitioners under Section 108 of the Customs act, 1962. 6. Mr.Mishra, learned counsel for the respondents states that though the summons were issued on 11th February 2021, the petitioner did not bother to implead the Di....

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....nsel for the petitioner states that his client would appear before the Directorate of Revenue Intelligence, Zonal Unit, Bangalore in response to the summons dated 11th February 2021 issued to Shri Sunil Gupta, Shri Dinesh Patil and in response to the summons dated 7th January 2022 issued to Shri Kamal Sharma on 10th February 2022 at 11.00 a.m. He further agrees to co-operate with the authority at ....