Summons under Customs, Central Excise & Service Tax Laws

1. Introduction:

1.1 A successful investigation is substantially dependent on a good interrogation and recording of statements to convert the findings into admissible evidence. The process involves questioning a suspect or a witness to seek information leading to solution of a case of evasion being investigated. Calling suspect or witness to give evidence or produce documents is an important step in investigation.

1.2 Summon, as understood in legal parlance, is intimation requiring a person to whom it is issued to appear to give evidence and /or produce documents, etc.

1.3 The indirect tax statutes, namely, the Customs Act, 1962, Central Excise Act, 1962 and Finance Act, 1994 have provisions which empowers the designated officers to summon witnesses to give evidence and/or to produce documents.

1.4 Section 108 of Customs Act, 1962 /Section 14 of the Central Excise Act, 1944 gives powers to the Customs Officer/Central Excise officer to call upon a person either to give evidence or produce documents which would have a vital bearing in the enquiry including adjudication proceedings. Status of the person summoned is of no consequence however, sufficient care should be taken to summon only such persons who would have first-hand knowledge of material relevant to the investigation being conducted. It must be ensured that the procedural safeguards are not violated.

2. Relevant Legal Provisions at a Glance

2.1 The relevant legal provisions relating to issuance of summons under indirect tax statutes as well as applicable provisions of Indian Penal Code (IPC) or Civil Procedure Code (CPC) are summarized in Table-1 below:-

TABLE-1

S. No.	Legal provisions	Subject
PART A
1.	Section   14 of Central Excise Act, 1944 [read  with Notification No. 09/99-CE (NT), dated 10.02.1999 as amended].		It empowers Central Excise Officer to summon persons to give evidence and produce document in enquiries under Central Excise Act, 1944.
2.	Section   108 of Customs Act, 1962		Under this section, all Gazetted officers of Customs have been empowered to issue summons under said Section 108 of Customs Act, 1962.
3.	Section 83 of the Finance Act, 1944		It makes Section 14 of Central Excise Act, 1944 applicable to Service Tax matters also.
4.	Section 77 of the Finance Act,1 994		Provision of penal action for failure to appear before a Central Excise Officer on being summoned
5.	Notification No. 09/99-CE (NT), dated 10.02.1999 as amended.		Empowers “all Central Excise officers not below the rank of a Superintendent of Central Excise” with the “power to summon persons to give evidence and produce documents in inquiries under the said section.”
6.	CBEC Circular  No. 208/122/89-CX-6, dated 13.10.1989		Summons to Managing Director, Directors and other top officers under Section 14 – when not issuable.
7.	CBEC’s Instructions F.No. 137/39/2007-CX-4, dated 26.02.2007		Instructions regarding issuance of Summons in Service Tax matters.
8.	CBEC’s Instructions F.No.207/07/2014-CX-6, dated 20.01 .2015		Instructions regarding issuance of summons in Central Excise & Service Tax Matters
PART B Provisions of Indian Penal Code (IPC)/Civil Procedure Code (CPC) applicable to Summons
1.	Section 193 and 228 of the Indian Penal Code, 1860 (45 of 1860)		Section 193 of IPC, 1860 contains penal provision for giving false evidence under summons. Section 228 of IPC, 1860 contains penal provisions for intentionally insulting or interrupting the Officer sitting in summons proceedings.
2.	Section 172, 174 and 175 of Indian Penal Code, 1860 (45 of 1860)		Contains penal provisions in case of person,- (a) Absconding to avoid service of summons or other proceeding (b) Non-attendance in obedience to an order from public servant (c) Omission to produce document or electronic record to public servant by person legally bound to produce it.
3.	Section 132 and 133 of Code of Civil Procedure, 1908		Section 132 of CPC, 1908 provides exemption to the ―women who, according to the customs and manners of the country, ought not to be compelled to appear in public shall be exempt from personal appearance in Court‖. Section 133 of CPC, 1908 provides entitlement to exemption from personal appearance in Court to some dignitaries, such as the President of India, the Vice President of India and some other high dignitaries of the State/ Government.

3. Important Points to be noted

1.1 The provisions relating to issuance of Summons under Customs Act, 1962 and Under Central Excise Act, 1944 are similarly worded with the exception that the exemption under Section 133 of the Code of Civil Procedure, 1908 are not available in the Customs matters.

1.2 Under Central Excise/ Customs/ Service Tax Laws, a person can be summoned by the proper officer, if his attendance is necessary either to give evidence or to produce a document or any other thing in any enquiry conducted by such officer/authority.

1.3 As per Section 108 of Customs Act, 1962/ Section 14 of Central Excise Act, 1944, the officer issuing summons has the prerogative to specify in the summons whether he wants to summoned person to appear in person or through authorized representative.

1.4 Inquiry under Section 108 of Customs Act, 1962/ Section 14 of Central Excise Act, 1944 are deemed to be “judicial proceeding” within the meaning of Section 193 and Section 228 of the Indian Penal Code, 1860. If any person gives false evidence under summons or intentionally insults or interrupts the Officer sitting in summon proceedings, he shall be liable to punishment under Section 193 and 228 of the Indian Penal Code respectively.

1.5 Exemptions from appearance, as provided under Section 132 & 133 of Code of Civil Procedure, 1908, have been extended in respect of the Summons issued u/s 14 of Central Excise Act, 1944;

1.6 Exemptions under Section 132 of Code of Civil Procedures have been extended in respect of the Summons issued under Section 108 of Customs Act, 1962. However, exemption under Section 133 of CPC has not been extended to summons issued under Customs Act, 1962.

1.7 Section 132 of Code of Civil Procedure, 1 908provides exemption to the “who, according to the customs and manners of the country, ought not to be compelled to appear in public‖ shall be exempt from personal appearance in Court“.

1.8 Section 133 of Code of Civil Procedure, 1908 provides entitlement to exemption from personal appearance in Court to some dignitaries, such as the President of India, the Vice President of India and some other high dignitaries of the State/ Government.

1.9 The CBEC has issued several Circulars/Instructions and provided certain guidelines to the officers of the department for issue of summon to any person who is required to give evidence or to produce a document or any other thing in any enquiry. The instruction issued by CBEC provides as under:-

• Vide Circular F.No.208/122/89-CX.6 dated 13.10.89, CBEC emphasised to the field officer that action under Section 14 of Central Excise Act,1944 is to be taken as a last resort where assesses are not co-operating and this section should not be used for the top management.
• Vide its Instruction F.No.137/39/2007-CX-4 dated 26.02.2007, the CBEC has issued certain guidelines for issuance of summons in respect of Service Tax matters. It has directed all field formations that the language of the summons should not be harsh and legal which causes unnecessary mental stress and embarrassment to the receiver. It has further instructed that the summons should be issued after obtaining prior written permission from an officer not below the rank of Deputy Commissioner with reasons for issuance of summons to be recorded in writing.

4. CBEC Guidelines for the Field Officer regarding Issuance of Summons

4.1 The Board, vide its Instruction F.No.207/07/2014-CX-6 dated 20.01.2015 has issued guidelines for the officers regarding issuance of Summons under Central Excise and Service Tax, relevant excerpts of which are as under:-

(i) Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Assistant Commissioner with the reasons for issuance of summons to be recorded in writing;

(ii) where for operational reasons, it is not possible to obtain such prior written permission, oral/telephonic permission from such officer must be obtained and the same should be reduced to writing and intimated to the officer according such permission at the earliest opportunity;

(iii) In all cases, where summons are issued, the officer issuing summons should submit a report or should record a brief of the proceedings in the case file and submit the same to the officer who had authorised the issuance of summons.

(iv) senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued summons at the first instance. They should be summoned only when there are indications in the investigation of their involvement in the decision making process which led to loss of revenue.

5. Precautions while issuing summons:-

5.1 The following precautions should generally be observed when summoning a person:-

(i) A summon should not be issued for appearance where it is not justified. The power to summon can be exercised only when there is an inquiry being undertaken and the attendance of the person is considered necessary.

(ii) Normally, Summons should not be issued repeatedly. As far as practicable the statement of the accused or witness should be recorded in minimum number of appearances. Repeated summons often lead to complaints of harassment and embarrassment before the Courts of Law.

(iii) Respect the time of appearance given in the summons. No person should be made to wait for long hours before his statement is recorded except when it has been decided very consciously as a matter of strategy.

(iv) Preferably, statements should be recorded during office hours however an exception could be made regarding time and place of recording statement having regard to the facts in the case.

6. Course of Action in Case of Non-response to Summons

• If a person does not answer to the summons under Section 108 of Customs Act, 1962/Section 14 of the Central Excise Act, 1944, he would render himself liable to prosecution under Section 174 of the I.P.C.
• If on the other hand, he gives false evidence, he would be liable to prosecution under Section 193 of the I.P.C. for giving false evidence in a judicial proceeding.
• In situations where a person refuses to record any statement, the summoning officer should record his non-cooperation and submit the same to his superior officer for further necessary action. Invariably, in such cases the matter should be brought to the notice of the Magistrate.
• If a person does not appear for statement even after repeated Summons, then after giving reasonable opportunity, generally three summons at reasonable intervals, a complaint should be filed with the jurisdictional Magistrate alleging that the accused has committed offence under Section 172 of Indian Penal Code (absconding to avoid service of summons or other proceedings); and/ or Section 174 of IPC (non-attendance in obedience to an order from public servant); and/ or Section 175 of IPC (Omission to produce documents called for to public servant by the person legally bound to produce it).
• The Courts generally issue necessary directives to the accused to join investigations. Failing to appear even after issuance of such directives by Courts, the Courts may proceed for punitive action as per Law.
• In Service Tax matters, there is a specific provision under Section 77 of the Finance Act,1994, according to which, a person, who fails to appear before the Central Excise Officer, when issued with a summon for appearance to give evidence or to produce a document in an enquiry, shall be liable to a penalty which may extend to Rs.10,000/- or Rs.200/- for every day during which such failure continues, whichever is higher, starting with the first day after the due date till the date of actual compliance.

7. Text of Relevant Sections/Notifications/Circulars/Instructions

Text of Section 14 of Central Excise Act, 1944

Section 14 of the Central Excise Act, 1944 provides for power to summon persons to give evidence and produce documents in inquiries under this Act and it reads as under:-

1. Any Central Excise Officer duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the persons summoned.

2. All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required:

Provided that the exemptions under Sections 132 and 133 of the Code of Civil Procedure, 1908 (5 of 1908) shall be applicable to requisitions for attendance under this section.

3. Every such inquiry as aforesaid shall be deemed to be a “judicial proceeding” within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860).”

Text of Section 108 of the Customs Act, 1962

Section 108 of the Customs Act, 1962 which deals with power to summon persons to give evidence and produce documents, provides as under:-

1. Any Gazetted Officer of customs shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making under this Act.

2. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.

3. All persons so summoned shall be bound to attend either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and produce such documents and other things as may be required :

Provided that the exemption under section 132 of the Code of Civil Procedure, 1908 (5 of 1908), shall be applicable to any requisition for attendance under this section.

4. Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860)

Text of Section 77 of the Finance Act, 1994

Penalty for contravention of rules and provisions of Act for which no penalty is specified elsewhere. — (1) Any person, —

[“(a) who is liable to pay service tax or required to take registration, fails to take registration in accordance with the provisions of section 69 or rules made under this Chapter shall be liable to a penalty which may extend to ten thousand rupees;]

(b) who fails to keep, maintain or retain books of account and other documents as required in accordance with the provisions of this Chapter or the rules made thereunder, shall be liable to a penalty which may extend to [ten thousand rupees];

(c) who fails to —

(i) furnish information called by an officer in accordance with the provisions of this Chapter or rules made there under; or

(ii) produce documents called for by a Central Excise Officer in accordance with the provisions of this Chapter or rules made there under; or

(iii) appear before the Central Excise Officer, when issued with a summon for appearance to give evidence or to produce a document in an inquiry,

shall be liable to a penalty which may extend to [ten thousand rupees] or two hundred rupees for everyday during which such failure continues, whichever is higher, starting with the first day after the due date, till the date of actual compliance;

(d) who is required to pay tax electronically, through internet banking, fails to pay the tax electronically, shall be liable to a penalty which may extend to [ten thousand rupees];

(c) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to [ten thousand rupees].

Any person, who (2) contravenes any of the provisions of this Chapter or any rules made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to [ten thousand rupees.]

Text of Notification No.9/99-CE(NT), dated 10.2.1999[Readwith corrigendum dated 19.02.1999]

In exercise of the powers conferred under the provisions of the Central Excise Act, 1944 (1 of 1944) and the Central Excise Rules, 1944 specified under column (2) of the Table below and in supersession of notification of the Government of India in the Ministry of Finance, Department of Revenue No. 102/57-C.E., dated the 7th December, 1957, except in so far as it relates with Section 26 of the said Act, the Central Government hereby empowers the Central Excise Officers specified in column (4) of the Table below to exercise the powers of arrest, search and seizure, to hold enquiries and to confiscate vessels and cargo, under the provisions of the said Act and the said Central Excise Rules specified in column (2) of the said Table, and subject to the conditions and limitations, if any, as specified in column (4) of the said Table.

TABLE-2

Serial No.	Sections of the Central Excise Act, 1944       (1 of 1944)/ Rules of the Central Excise Rules, 1944	Nature Of Power	Central Excise Officer
(1)	(2)	(3)	(4)
1.	Section 13*	Power to arrest under said section	All Central Excise Officers not below the rank of an Assistant Commissioner of Central Excise and Central Excise Officer below the rank of Assistant Commissioner, if authorised in writing by the Assistant Commissioner of Central Excise or any other Central Excise Officer   superior in rank to the Assistant Commissioner of Central Excise to exercise such power.
2.	Section 14	Power to summon persons to give evidence and produce documents in inquiries under the said section	All Central Excise Officers not below the rank of a Superintendent of Central Excise.
3.	Section 19 and Section 21	Power to send persons arrested to the Magistrate under the said section 19 and consequential powers under the said section 21	All Central Excise Officers not below the rank of a Superintendent of Central Excise.
4.	Rule 201 and Rule 202 **	Power to enter and search under the said rule 201 and consequential powers under the said rule 202	Not below the rank of an Inspector of Central Excise, provided that such entry, search and access shall be made (except in case of a factory, conveyance or vessel), with the written permission of an officer not below the rank of an Assistant Commissioner of Central Excise.
5.	Section 28***	Power to order for confiscation of vessel and cargo under the said section	Not below the rank of an Assistant Commissioner of Customs.

Note:

* Section 13 of the Central Excise Act, 1944 has been substituted vide Finance Act, 2002 with effect from 14.05.2003. The revised section empowers any Central Excise officer not below the rank of Inspector of Central Excise, with prior approval of the Principal Commissioner /Commissioner of Central Excise, to arrest any person.

** The Central Excise Rules, 1944 has since been rescinded and now, replaced with Central Excise Rules, 2002.

*** Section 28 has been omitted vide Finance Act, 2002 with effect from 11.5.2002.

Text of CBEC Circular F.No.208/122/89-CX.6 dated 13.10.1989

Sub: Summons to Managing Directors, Directors and other top officers under Section 14- when not issuable.

Complaints have been received from the trade that in some of the Collectorates summons under Section 14 of the Central Excise and salt Act, 1944 are being issued to the Managing Directors and other high officers with a view to enforce recovery of dues which are under dispute. Action under this section is to be taken only as a last resort in cases whether assesses are not cooperating or investigations are to be completed expeditiously. This section should not be used for harassing the top management for forcing them to pay up demands which are disputed by them. For recovery of demands normal procedure under the law should be followed.

If any instance of issue of summons to Managing Directors and others without justification is noticed, a serious view will be taken by the board. Collectors will be held personally responsible for enforcing these instructions in their charges.

Text of CBEC Instruction F.No.137/39/2007-CX-4 dated 26.02.2007

Subject: Issuance of summons in service tax matters-regarding

It has come to the notice of the Board that on many occasions, merely for obtaining information or documents pertaining to service tax cases/ matters, officers of field formations or intelligence agencies resort to issuance of summons (U/s 14 of the Central Excise Act, 1944 as is made applicable in service tax cases U/s 83 of the Finance Act, 1994) to either service taxpayers or to persons who are not registered with the department. From the nature of information / documents called for, it is clear that many times such information / documents can easily be obtained by making a telephonic request or writing a simple letter to the person concerned. Instead summons are issued in a routine manner, under the signature of superintendent or the senior intelligence officers. (SIOs). The harsh and legal language of the summons not only causes unnecessary mental stress & embarrassment and instills fear in the minds of the receiver but may also become a source of harassment or even unethical practices. Board has taken a serious note practice.

02. The undersigned is, therefore, directed to communicate the following directions of the Board for compliance,-

(a) For calling for information / documents, normally the mode of communication should be either in the form of a telephone call or by way of sending a simple letter;

(b) Issuance of summons should be resorted to, only when the above mentioned modes of communications are found to be ineffective or are likely to jeopardize revenue interest or when it is essential to ensure personal presence of the person concerned to tender evidence or record statement in connection with a service tax evasion case;

(c) In cases mentioned under (b) above, the summons should be issued after obtaining prior written permission from an officer not below the rank of Deputy Commissioner with reasons for issuance of summons to be recorded in writing;

(d) In case, for unavoidable operational reasons it is not possible to obtain such prior written permission, oral / telephonic permission from such officer must be obtained and the same should be reduced to writing and intimated to the officer according such permission at the earliest opportunity;

(e) In all cases, where summons are issued, the officer issuing summons must submit a report on proceeding that took place during the presence of the taxpayer/person summoned, and the officer authorizing issuance of summons must satisfy himself that no harassment has been caused during the visit of the person summoned to the office.

03. The above instructions may kindly be brought to the notice of all officers for compliance. Non-observance of these instructions would be viewed seriously.

Text of CBEC Instruction F.No.207/07/2014-CX-6 dated 20.01.2015

Sub: Instructions regarding issue of summons in Central Excise and Service Tax matters – reg.

It has been brought to the notice of the Board that in some instances, the summons under Section 14 of the Central Excise Act, 1944 have been issued by the field formations to the top senior officials of the companies in a routine manner to call for material evidence/ documents. Besides, summons have been issued to enforce recovery of dues, which are under dispute. As per Section 14 of Central Excise Act, 1944, summons can be used in an inquiry for recording statements or for collecting evidence/ documents. While the evidentiary value of securing documentary and oral evidence under the said legal provision can hardly be over emphasized, nevertheless, it is desirable that summons need not always be issued when a simple letter, politely worded, can also serve the purpose of securing documents relevant to investigation. It is emphasized that the use of summons be made only as a last resort when it is absolutely required.

2. On this issue, Board has already issued a circular vide F. No 208/122/89-CX.6 dated 13.10.1989 in respect of Central Excise. Instruction has also been issued vide F. No. 137/39/2007-CX.4 dated 26.2.2007 in Service Tax matters.

3. The following guidelines are being issued to be followed in both Central Excise and Service Tax matters:–

(i) Power to issue summons are generally exercised by Superintendents, though higher officers also issue summons. Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Assistant Commissioner with the reasons for issuance of summons to be recorded in writing;

(ii) where for operational reasons it is not possible to obtain such prior written permission, oral/telephonic permission from such officer must be obtained and the same should be reduced to writing and intimated to the officer according such permission at the earliest opportunity;

(iii) In all cases, where summons are issued, the officer issuing summons should submit a report or should record a brief of the proceedings in the case file and submit the same to the officer who had authorised the issue of summons.

4. Further, senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued summons at the first instance. They should be summoned only when there are indications in the investigation of their involvement in the decision making process which led to loss of revenue.

5. These instructions may be brought to the notice of all the field officers for strict compliance. Non observance of the instructions will be viewed seriously. Hindi version would follow.

8. Text of the Provisions of I.P.C.,1860 / C.P.C.,1908 applicable to subject matter of issuance of Summons

Sections of Indian Penal Code, 1860:

8.1 Text of Section 172 of the Indian Penal Code, 1860

Absconding to avoid service of summons or other proceeding

172. Whoever absconds in order to avoid being served with a summons, notice or order proceeding from any public servant legally competent, as such public servant, to issue such summons, notice or order, shall be punished with simple imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees, or with both; or, if the summons or notice or order is to attend in person or by agent, or to produce a document in a Court of Justice, with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

8.2 Text of Section 174 of the Indian Penal Code, 1860

Non-attendance in obedience to an order from public servant

Whoever, being legally bound to attend in person or by an agent at a certain place and time in obedience to a summons, notice, order or proclamation proceeding from any public servant legally competent, as such public servant, to issue the same, intentionally omits to attend at that place or time, or departs from the place where he is bound to attend before the time at which it is lawful for him to depart, shall be punished with simple imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees, or with both, or, if the summons, notice, order or proclamation is to attend in person or by agent in a Court of Justice, with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

8.3 Section 175 of The Indian Penal Code,

Omission to produce document or electronic record to public servant by person legally bound to produce it

175. Whoever, being legally bound to produce or deliver up any 1 [document or electronic record] of any public servant, as such, intentionally omits so to produce or deliver up the same, shall be punished with simple imprisonment for a term which may extend to one month, or with fine which may extend to five hundred rupees, or with both, or, if the 1 [document or electronic record] is to be produced or delivered up to a Court of Justice, with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

Illustration A, being legally bound to produce a document before a District Court, intentionally omits to produce the same. A has committed the offence defined in this section.

8.4 Text of Section 193 of Indian Penal Code, 1860

Punishment for false evidence

Whoever intentionally gives false evidence in any of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of a judicial proceeding, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine; and whoever intentionally gives or fabricates false evidence in any other case, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine.

Explanation 1.-A trial before a Court-martial is a judicial proceeding.

Explanation 2.-An investigation directed by law preliminary to a proceeding before a Court of Justice, is a stage of a judicial proceeding, though that investigation may not take place before a Court of Justice.

Illustration

A, in an enquiry before a Magistrate for the purpose of ascertaining whether Z ought to be committed for trial, makes on oath a statement which he knows to be false. As this enquiry is a stage of a judicial proceeding, A has given false evidence.

Explanation 3.-An investigation directed by a Court of Justice according to law, and conducted under the authority of a Court of Justice, is a stage of a judicial proceeding, though that investigation may not take place before a Court of Justice.

8.5 Text of Section 228 of Indian Penal Code, 1860

Intentional insult or interruption to public servant sitting in judicial proceeding

228. Whoever intentionally offers any insult, or causes any interruption to any public servant, while such public servant is sitting in any stage of a judicial proceeding, shall be punished with simple imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

8.6 Section 132 of the Code of Civil Procedure, 1908:

Exemption of certain women from personal appearance.

(1) Women who, according to the customs and manners of the country, ought not to be compelled to appear in public shall be exempt from personal appearance in Court.

(2) Nothing herein contained shall be deemed to exempt such women from arrest in execution of civil process in any case in which the arrest of women is not prohibited by this Code.

8.7 Section 133 of the Code of Civil Procedure, 1908: Exemption of other persons.

(1) The following persons shall be entitled to exemption from personal appearance in Court, namely-

(i) the President of India;

(ii) the Vice-President of India;

(iii) the Speaker of the House of the People;

(iv) the Ministers of the Union;

(v) the Judges of the Supreme Court;

(vi) the Governors of States and the administrators of Union Territories;

(vii) the Speakers of the State Legislative Assemblies/

(viii) the Chairman of the State Legislative Councils;

(ix) the Ministers of States;

(x) the Judges of the High Courts; and

(xi) the persons to whom section 87B applies.]

2[***]

(3) Where any person 3[***] claims the privilege of such exemption, and it is consequently necessary to examine him by commission, he shall pay the costs of that commission, unless the party requiring his evidence pays such costs.

1. Subs. by Act No. 66 of 1956, sec. 12, for sub-section (1) (w.e.f. 1-1-1957).

2. Sub-section (2) omitted by Act No. 66 of 1956, sec. 12 (w.e.f. 1 -1-1957).

3. The words “so exempted” omitted by Act 66 of 1956, sec. 12 (w.e.f. 1-1-1957).

9. Form and Formats

9.1 Though no format for issuance of summons under Cusoms/Central Excise law have been prescribed. But in day to day work, summons are issued by the Customs/Central Excise/Service Tax authorities. For the purpose of guidance, formats of summons which are used in day to day work by indirect tax authorities are as given below:-

9.1.1: Format of Summon normally used by Customs Officers

SUMMONS

(Issued under Section 108 of the Customs Act, 1962)

To

                                                   

                                                   

Subject: Case of                                                                                                                   

Whereas a case against/about…………………………………………………………………………………………. Under Section(s) …………………….. of the Customs Act, 1962 is being enquired by me/under my orders.

And whereas I have reason to believe that you are in possession of facts or/and documents and records which are material to the above enquiry.

You are hereby summoned under Section 14 of the Central Excise Act, 1944/108 of the Customs Act, 1962 to appear before me in person/by an authorized agent on …………………………………… the day of ……………………………at ………………………..hrs. in the office of …………………………. to give evidence truthfully on such matters concerning the enquiry as you may be asked and produce the documents and records mentioned in the Schedule for my examination.

If you fail to comply with this summons without lawful excuse, you will be liable to be punished under the law.

-Schedule-

Given under my hand and seal of office to-day the                                                                                     

Signature                                                    

Designation                                                

Seal of Office.

Note– Under sub section 3 of Section 14 of the Central Excise Act, 1944, the above enquiry is deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal Code, 1860.

9.1.2: Format of Summon normallly used by Central Excise Officer in Central Excise cases

OFFICE OF THE COMMISSIONER

CUSTOMS, CENTRAL EXCISE & SERVICE TAX

OFFICE AT                                  

C.NO………………………………

DATED:

SUMMONS

(Under Section 14 of Central Excise Act, 1944)

To,

M/s                                              

                                                     

WHEREAS a case against M/s                                                                    about evasion of excise duty under the provisions of Central Excise Rules, 2002 read with Central Excise Act 1944 is being enquired by me.

AND WHEREAS I have reason to believe that you are in possession of facts or/and documents and records, which are material to the above enquiry.

You are hereby summoned under Section 14 of the Central Excise Act, 1944 to appear before me in person on __________________ 2015  at                         Hrs in the Office of                                                                               to give evidence /tender statement truthfully on such matters concerning the enquiry as you may be asked and produce the documents and records for examination.

SCHEDULE

If you fail to comply with this summons without lawful excuse, you will be liable to be punished under the law.

Given under my hand and seal today the      day/month/year

Superintendent

Central Excise,

Note: Under clause 3 of section 14 of the Central Excise Act and clause 4 of the Section 108 of Customs Act,1962 above enquiry is to be deemed a judicial proceeding within the meaning of Section 193 and 228 of the Indian Penal Code.

9.1.3: Format of Summon normallly used by Central Excise Officer in Service Tax cases

OFFICE OF THE COMMISSIONER

SERVICE TAX COMMISSIONE RATE: ………………………………..

C.NO…………………………………………………

DATED:

SUMMONS

(Under Section 14 of Central Excise Act, 1944 made applicable to Service Tax matters vide Section 83 of Finance Act, 1994)

To,

M/s                                                              

                                                                      

Whereas a case against M/s                                                                    about evasion of Service Tax under the provisions of Finance Act, 1994 (as amended) is being enquired by me.

AND WHEREAS I have reason to believe that you are in possession of facts or/and documents and records, which are material to the above enquiry.

You are hereby summoned under Section 14 of the Central Excise Act, 1944 made applicable to Service Tax matter vide Section 83 of the Finance Act, 1994, to appear before me in person on                         at                          hrs in the Office of the Commissioner of Service Tax, …………………………………, to give evidence truthfully on such matters concerning the enquiry as you may be asked and produce the documents and records mentioned in the Schedule for examination.

SCHEDULE

If you fail to comply with this summons without lawful excuse, you will be liable to be punished under the law.

Given under my hand and seal today the day/ month/year

Superintendent (A.E.)

Service Tax:

Note: Under clause 3 of section 14 of the Central Excise Act and clause 4 of the Section 108 of Customs Act 1962 above enquiry is to be deemed a judicial proceeding within the meaning of Section 193 and 228 of the Indian Penal Code.

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Note:

1. In this E-book, attempts have been made to explain about Summons under Customs, Central Excise & Service Tax. It is expected that it will help departmental officers in their day to day work.

2. Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document. If you notice any errors, the same may be brought to the notice to the NACEN, RTI, Kanpur on the Email addresses: [email protected]. This may not be a perfect E-book. If you have any suggestion to improve this book, you are requested to forward the same to us.

3. This e-book has been prepared with active assistance and contribution by Shri K.K. Srivastava, Assistant Director, Regional Training Institute, NACEN, Kanpur and Shri Sanjay Agrawal, Superintendent of Central Excise, Lucknow Central Excise Commissionerate. I appreciate their participation and willingness to prepare e-books and help fellow departmental officers in capacity building and upgrading their knowledge.

4. In preparing this e-book, the matter has been utilized from various sources including that available freely on internet. This e-book is meant for education and training of Customs & Central Excise officers in India and is for non-commercial use. It is not our intention to infringe any copyrights. However, if anybody has any issue with regard to any of the material used in this e-book, the same may kindly be brought to our notice on the email addresses mentioned above.

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Sd/-

(C. P. Goyal)
Additional Director General
NACEN, RTI, Kanpur