Customs Summons u/s 108 directly to Managing Director untenable

Century Plyboards (India) Ltd And Anr. Vs The Union Of India And 3 Ors. (Guwahati High Court) Summoning of the MD should be undertaken only as a last resort in cases where assesses are not cooperating or the investigations are to be completed expeditiously. The same is not justified in the present case. Facts- The issue in the present matter is that in connection with import of EPCG Licenses by the petitioner, a summon dated 27.04.2022 under Section 108 of the Customs Act, 1962 had been issued to the Managing Director of the petitioner company by name. Conclusion- Based on circular no. 208/12...