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]
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