Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....evenue Intelligence, Guwahati- Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives. Analysing the legality of summoning-Issuing of summons under section 108 of the Customs Act, 1962. In the instant case, no material is available that there is a reasoned/logical view formed by the Department that the Petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not cooperating or investigations are to be completed expeditiously. It should not be used as a tool of bullying the top management of the Company to pay up the demands disputed by them. Further held in this case that the Collectors would be held personally responsible for enforcing these instructions within their authority/jurisdiction. In this case the representatives of the company were fou....