Case Law Details
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 Plyboards (India) Ltd. (“the Petitioner”) is an Indian manufacturer, seller and exporter of plywoods, laminates, doors, PVCs, and veneers. The Petitioner offers plywood products under the brand name, Century Ply, and exports its range of products to over 20 countries.
In furtherance of an enquiry conducted by the Revenue Department (“the Respondent”) in connection with import of EPCG Licenses by the Petitioner, a summon dated April 27, 2022 under Section 108 of the Customs Act had been directly issued to the MD of the Petitioner by its name, without providing the alternative of it being issued to an authorized representative. Being aggrieved, the Petitioner has filed this petition.
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