2022 (5) TMI 1258

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....:- 18-5-2022<br>WP(C)/3210/2022 - -<br>Customs<br>HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Dr. A Saraf Advocate for the Respondent : Asstt. S.G.I. ORDER Heard Dr. A Saraf, learned senior counsel for the petitioner, Mr. SC Keyal, learned counsel for the respondents No. 2, 3 and 4 being the authorities in the Directorate of Revenue Intelligence and ....

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....ner relies upon a circular bearing C.B.E & C Letter F. No. 208/122/89-CX.6 dated 13.10.1989 of the Central Board of Excise and Customs, which provides for an instruction to the departmental authorities not to summon the Managing Director/Directors of any Company for enquiry. The relevant portion of the circular is extracted below:- "Complain have been received from the trade that in some ....

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....uctions in their charges." 5. A reading of the extracted portion makes it discernible that it is the practice of the Department not to issue the summons to the Managing Director or the other Directors without any justification and secondly, the summoning of the Managing Director or Director should be undertaken only as a last resort in cases where assesses are not cooperating or the investigati....