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

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