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

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