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of <h1>Court Rules: Summons to Managing Director Must Follow Protocol; Authorized Reps First Under Customs Act, Sec 108.</h1> The Gauhati High Court addressed the issue of issuing summons directly to a company's Managing Director under section 108 of the Customs Act, 1962, without first summoning other authorized representatives. The court found no evidence that the Managing Director's presence was specifically required or that the company was uncooperative. The court directed that summons should first be issued to an authorized representative, as per a 1989 Circular, and that summoning top management should be a last resort. The court emphasized that excessive executive powers are subject to judicial scrutiny to protect citizens' rights. The original summons was invalidated, and new summons were to be issued accordingly.
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