Court Orders Reassessment of Summons in Customs Duty Case; Petitioners Cleared by Prior Order Exempted from Appearance.

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....Validity of criminal complaint and related summons issued by the ACMM, New Delhi - Liability to pay differential customs duty with penalty - The High Court acknowledged the merits of the petitioners' contentions, noting that the summons appeared to have been issued without proper consideration of the order dated 15.09.2023 passed by the Principal Commissioner of Customs. The Court directed that the factual position be brought to the attention of the ACMM for reconsideration. If the ACMM deemed the summons to be in accordance with the law, the petitioners were granted liberty to challenge the summoning order afresh, considering the previous order clearing them of charges. The Court also exempted the presence of the petitioners before the ACMM for the scheduled date.....