Court Orders Summons u/s 108 of Customs Act to Be Issued to Company's Authorized Representative, Not MD.

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....Issuance of summons directly to the Managing Director of the petitioner Company without providing the alternative of it being issued to an authorized representative - This writ petition is disposed off by directing the departmental authorities issuing the summons under Section 108 of the Act of 1962 not to issue summons directly to the Managing Director of the petitioner Company and on the other hand to issue it to an authorized representative of the Company in terms of the provisions of the Circular - HC....