Managing Directors of Company to be summoned only when authorized representatives are not cooperating

Century Plyboards (India) Ltd. & Anr. Vs Union of India (Gauhati High Court) The Hon’ble Gauhati High Court in Century Plyboards (India) Ltd. & Anr. v. the Union of India & Ors. [WP(C) 3210 of 2022 dated May 18, 2022] held that the Managing Director (MD) of a company should not be directly summoned by authorities under Section 108 of the Customs Act, 1962 (Customs Act). Further held that, authorized representatives of a company are to be summoned and MD can only be summoned, if the former is not cooperating or if investigation is to be completed expeditiously. Facts: Century Plyb...