Managing Directors of the Company to be summoned only when authorized representatives are not cooperating
Last updated: 25 May 2022
Court :
Gauhati High Court
Brief :
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 ("the 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.
Citation :
WP(C) 3210 of 2022 dated May 18, 2022]
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in Corporate Law
Views : 6661
Comments
Trending Online Classes
CAclubindia
