2022 (12) TMI 1608

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....ndents. 2. The petitioner has invoked the writ jurisdiction of this Court so as to challenge the summons issued to him under Section 108 of the Customs Act. 3. The summons have been issued on 20.09.2022 requiring the petitioner to give evidence and to produce certain documents such as tender statement; copy of bank statements for the period April, 2017 onwards; and ITR returns from the period April, 2017 to March, 2022 and to record his presence in the office on 12.10.2022. 4. The submission of learned counsel for the petitioner is that the enquiry which is being conducted by the Customs Department is in connection with the Non Physical Import which are not goods covered under the Customs Act and as such, the summons are without ju....

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....hing in any inquiry which such officer is making under this Act." 7. A bare perusal of the aforesaid provision would reveal that for the purposes of issuing any summon, the Officer has to be seized with an enquiry under an Act and he has the power to summon any person whose attendance he considers necessary either for the purposes of evidence or for production of any documents. It is not necessary that the said inquiry be directed against him. 8. There is no dispute to the fact that the Officer issuing the summons is making some enquiry may be in respect of the Non Physical Import under the Act and as such has the power to summon any person which he may consider necessary for the purposes of evidence or for production of documents. Th....

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....ection 70 of the GST, the summoning authority is required to specifically mention whether the person has been summoned as an accused or co-accused or a witness, it may be noted that the guidelines issued for issuing summons under the GST are not applicable for issuing the summons under the Customs Act though the provisions of both the acts may be pari materia to one another. Moreover, the guidelines have no binding force and are not even enforceable under the law. Notwithstanding the above, the summons issued to the petitioner are basically for the purposes of adducing evidence and for production of the documents. He has not been named as an accused, it is implicit that the petitioner has been summoned as a witness only. The apprehension of....